/sources

Citation manifest

Every claim on this site traces to one of the primary sources below. Each is re-verified on a quarterly cron and stamped with the last-verified date you see on the citation pins. Plante Moran, NerdWallet, Kiplinger, Grant Thornton, Baker Tilly, and similar firm-blog or news sources are used only as supplementary characterization of audience confusion — never as primary citations for credit %, dollar caps, statute language, or form-line references.

last verified2026-05-07·source:law.cornell.edulast verified2026-05-07·source:law.cornell.edulast verified2026-05-07·source:law.cornell.edulast verified2026-05-07·source:law.cornell.edulast verified2026-05-07·source:law.cornell.edu

Federal-statute primary sources

USC sections from law.cornell.edu / Office of the Law Revision Counsel; IRS FAQ / Form / FS references from irs.gov.

Source	Scope	Sections	Last verified
26 USC §25C — Energy Efficient Home Improvement Credit https://www.law.cornell.edu/uscode/text/26/25C	Subsections (a)-(i): credit rate, per-item caps, qualified property, home-energy audits, PIN requirement, termination	§25C(a) (rate) · §25C(b) (caps) · §25C(i) (termination)	2026-05-07
26 USC §25D — Residential Clean Energy Credit https://www.law.cornell.edu/uscode/text/26/25D	Six qualifying property categories, fuel-cell per-half-kw cap, §25D(e)(8)(A) installation-completion rule, §25D(g) applicable percentage, §25D(h) termination	§25D(d) · §25D(e)(8) · §25D(g) · §25D(h)	2026-05-07
26 USC §30D — New Clean Vehicle Credit https://www.law.cornell.edu/uscode/text/26/30D	Per-vehicle $7,500 cap (split critical-mineral + battery components), MSRP and MAGI limits, North America final-assembly rule, dealer point-of-sale transfer, termination	§30D(b) · §30D(d) · §30D(f) · §30D(g) · §30D(h)	2026-05-07
26 USC §25E — Previously-Owned Clean Vehicle Credit https://www.law.cornell.edu/uscode/text/26/25E	Lesser-of-$4,000-or-30%-of-sale-price formula, $25,000 sale-price cap, dealer-only sale, MAGI limits, 3-year one-time-per-vehicle rule, termination	§25E(a) · §25E(b) · §25E(c) · §25E(g)	2026-05-07
26 USC §6511 — Limitations on credit or refund https://www.law.cornell.edu/uscode/text/26/6511	3-year-from-return-filed / 2-year-from-tax-paid amend window. §6511(b)(2) lookback limit on refund amount.	§6511(a) · §6511(b)(2)	2026-05-07
IRS FAQ FS-2025-05 — Modifications to §§25C, 25D, 25E, 30C, 30D, 45L, 45W, 179D under OBBB https://www.irs.gov/newsroom/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb	Operative IRS guidance on the binding-contract acquisition test for §30D / §25E vehicles; transition relief framing.	Q1–Q7 enumerated · Q2 = vehicle-acquired definition · Q3 = acquisition effect on credit · Q4 = credit-transfer election timing · Q5 = ECO portal · Q6 = §25C manufacturer reports · Q7 = §25D installation-completion (Wave 7 V1 verified 2026-05-07)	2026-05-07
IRS Newsroom — Treasury / IRS issue FAQs on accelerated termination of energy provisions under OBBB https://www.irs.gov/newsroom/treasury-irs-issue-faqs-to-address-the-accelerated-termination-of-several-energy-provisions-under-obbb	Confirms Fact Sheet number FS-2025-05 issued 2025-08-21	—	2026-05-07
IRS Form 5695 — Residential Energy Credits https://www.irs.gov/forms-pubs/about-form-5695	Form for §25C (Part II) and §25D (Part I) claims and amendments. Form-line refs underlie /amend-walkthrough and FormFinder.	—	2026-05-07
IRS Form 5695 instructions (i5695) https://www.irs.gov/instructions/i5695	Per-line guidance: Part I lines 1-15 (§25D), Part II lines 17-32 (§25C). Verbatim line references underlie the decoder's form-line outputs.	Form revision Catalog 66412G dated 2026-01-22 · Line 15 §25D total verified · Line 32 §25C total verified via worksheet cross-reference (Wave 7 V1 2026-05-07)	2026-05-07
IRS Form 8936 — Clean Vehicle Credits https://www.irs.gov/forms-pubs/about-form-8936	Form for §30D and §25E claims, Schedule A per-vehicle. Underlies FormFinder logic for vehicle credits.	—	2026-05-07
IRS Form 8936 instructions (i8936) https://www.irs.gov/instructions/i8936	Verbatim definitions of 'acquired' and 'placed in service' for §30D / §25E. 2025-09-30 cutoff language.	Form revision Catalog 67912V dated 2025-10-14 · Schedule A Line 4 (credit-transfer election) · Line 9 (tentative credit, new vehicle §30D) · Line 17 (per-vehicle §25E credit) — Wave 7 V1 corrected prior Line-16 draft to Line 17 (verified 2026-05-07)	2026-05-07
IRS Form 1040-X — Amended U.S. Individual Income Tax Return https://www.irs.gov/forms-pubs/about-form-1040-x	Amend cover form for re-claiming or correcting energy credits on a prior-year return.	—	2026-05-07
IRS Newsroom — One Big Beautiful Bill provisions https://www.irs.gov/newsroom/one-big-beautiful-bill-provisions	IRS-canonical confirmation of all four credit termination dates.	—	2026-05-07

State DOR primary sources

One row per state + DC. Federal-conformity columns and independent-state-credit references on /state-conformity and per-state pages link to the URLs below. Last full sweep: 2026-05-07.

Citation manifest

Federal-statute primary sources

State DOR primary sources

Citation discipline