The energy credits ended in 2025. Your amend window is still open.
If you installed clean-energy property or bought an EV in 2025, the 3-year amend window under 26 USC §6511(a) runs through roughly 2029. Decode whether your install or purchase qualifies — under the binding-contract rule, the installation-completion rule, or the placed-in-service test — with the exact IRS form line to file or amend.
Informational, not tax advice. Verify with a licensed CPA or EA before filing or amending. The decoder runs in your browser; we do not log identifying inputs. See privacy and disclaimer.
- Statute-pinned to primary sources
- Re-verified quarterly
- Browser-only — no logged inputs
Decoder · what it answers
- Whether your install or vehicle qualifies under the statutory eligibility test for the credit you claimed (or are about to amend for).
- The exact IRS form line to claim or amend on — Form 5695 Part I/II for §25C / §25D; Form 8936 + Schedule A for §30D / §25E.
- The statute pin and IRS FAQ citation for the rule applied — so you can hand it to a CPA or attach it to the 1040-X.
- Whether your 3-year §6511(a) amend window is still open for the relevant tax year.
Last verified 2026-05-07 · primary source: irs.gov / law.cornell.edu
- Statute-pinned to 26 USC §25C / §25D / §30D / §25E
- Exact IRS Form 5695 / Form 8936 line references
- 50-state + DC conformity grid
- 3-year §6511(a) amend window open through ~2029
- Primary-source-only · re-verified quarterly
4 statute pillars
Pick the credit that applies to your situation.
Each pillar carries the verbatim statute text, the controlling eligibility test, the per-item caps, and the exact Form 5695 / Form 8936 line to claim or amend.
- terminated 2025§25C
Energy Efficient Home Improvement
Heat pumps, insulation, windows, doors, energy audits. 30% credit, $1,200 general annual cap (separate $2,000 aggregate for heat pumps / heat-pump water heaters / biomass stoves). Terminated 2025-12-31.
Controlling test: Placed-in-service test (no binding-contract relief)
pin · 26 USC §25C(i)
- terminated 2025§25D
Residential Clean Energy
Solar, geothermal, battery storage, fuel cell, small wind. 30% credit (per §25D(g) 2022–2025 schedule). Terminated 2025-12-31. Expenditure date controlled by §25D(e)(8)(A) installation-completion rule.
Controlling test: Installation-completion test (no binding-contract relief)
pin · 26 USC §25D(e)(8)(A)
- terminated 2025§30D
New Clean Vehicle Credit
Up to $7,500 (two stacked $3,750 components — critical mineral + battery component). MSRP + MAGI + North America final-assembly tests. Terminated 2025-09-30.
Controlling test: Binding-contract acquisition test (transitional relief available)
pin · IRS FAQ FS-2025-05
- terminated 2025§25E
Previously-Owned Clean Vehicle
Lesser of $4,000 or 30% of sale price. $25,000 sale-price cap, dealer-only sale, 3-year one-time-per-vehicle rule, MAGI limits. Terminated 2025-09-30.
Controlling test: Binding-contract acquisition test (transitional relief available)
pin · IRS FAQ FS-2025-05
How the decoder works
Four steps to your eligibility verdict.
No account, no upload, no countdown. Enter a date, read the statutory result, get the exact form line.
Pick the credit
§25C / §25D for home energy property, or §30D / §25E for a clean vehicle. Each carries its own controlling eligibility test.
Enter your dates
Your install / placed-in-service date, or your vehicle acquisition / contract date. The decoder runs entirely in your browser.
Read the verdict
Whether your situation qualifies under the binding-contract, installation-completion, or placed-in-service rule — with the statute pin.
File or amend
The exact IRS form line to claim or amend on, and whether your 3-year §6511(a) amend window is still open for that tax year.
50-state conformity grid
Does your state piggyback on the federal credit?
Federal conformity, state-level credits that survive federal termination, and the state DOR primary-source URL — for all 50 states + DC.
| State | §25C | §25D | §30D | §25E | State energy credits | State EV credits | Verified |
|---|---|---|---|---|---|---|---|
| CA · California | Decoupled | Decoupled | Decoupled | Decoupled |
|
| 2026-05-07 |
| NY · New York | Conforms | Conforms | Conforms | Conforms |
|
| 2026-05-07 |
| TX · Texas | n/a | n/a | n/a | n/a | — | — | 2026-05-07 |
CACalifornia✗✗✗✗
- CA Self-Generation Incentive Program (SGIP)varies by technology and customer class · rebateexpires: ongoing (administered by CPUC; check program year)
- CA Clean Vehicle Rebate Project (CVRP) — historical / replacedverify current rebate amount with CARB; CVRP wound down for new applications and was replaced by other programs · rebate (historical — confirm current program with CARB)expires: see CARB current program status
NYNew York✓✓✓✓
- NY Solar Energy System Equipment Credit25% of qualifying solar equipment expenditures (verify current cap with NY Tax Form IT-255 instructions) · tax-creditexpires: ongoing (statutory; verify current year)
- NYSERDA NY-Sun (residential solar incentive)varies by region and customer class — see NYSERDA program block · rebate / incentiveexpires: ongoing (administered by NYSERDA)
- NY Drive Clean Rebate (NYSERDA)up to $2,000 per qualifying new EV (verify current cap with NYSERDA program page) · point-of-sale rebateexpires: ongoing (administered by NYSERDA)
TXTexas————
Showing 3 representative states. Verified count: 27 of 51 rows. Remaining 24rows carry “pending verification” status pending state-DOR sweep. Methodology and verification roadmap: /methodology.
Common questions
What people ask before they amend.
Short answers with the controlling statute. The pillar pages carry the line-by-line detail.
How we research
Primary-source-only. Every claim is sourced from 26 USC §25C §25D §30D §25E, the IRS FS-2025-05 Fact Sheet, and the 2025 Form 5695 / Form 8936 instructions. Re-verified quarterly. Full citation manifest →
The window is still open
If you went clean in 2025, you may not have missed your moment.
The credits ended, but the amend window has not. Take a quiet minute, check your dates, and see whether your install or purchase still qualifies — calmly, on your own terms, before the clock on your tax year runs out.
3-year amend window · §6511(a)
Find out whether your 2025 install or EV purchase still qualifies.
Open the decoder, enter your dates, and get a statute-pinned verdict with the exact IRS form line — in your browser, in under a minute.
Informational, not tax advice. Verify with a licensed CPA or EA before filing or amending.
