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/state-conformity · 51 rows · 27 verified / 24 pending

50-state + DC · §25C / §25D / §30D / §25E

50-state energy + EV credit conformity grid.

Federal credits (§25C, §25D, §30D, §25E) terminated in 2025. State responses are mixed: most income-tax states conform to the federal math by default; some have decoupled or set their own rules; nine states have no personal income tax (the conformity question is n/a); a handful run independent state-level rebate or tax-credit programs (CA SGIP, NY NYSERDA / NY-Sun, MA MOR-EV, NJ Charge Up, AZ Solar Energy Devices Credit, etc.) that survive federal termination. This grid rolls up the answer per state, with a primary-source link to each state’s department of revenue.
Last full sweep · 2026-05-07Quarterly re-verification cronHow we sourced this →

State conformity grid

Reading note. States with ? indicators have not been deep-verified — federal conformity is shown as ? and state-level credits are not listed. Verify with your state DOR before relying on these rows.

50-state conformity grid· 51 of 51
··
ALAlabamapending????
§25CUnverified
§25DUnverified
§30DUnverified
§25EUnverified
State energy credits
—pending verification — see your state DOR
State EV credits
—pending verification — see your state DOR

Federal conformity not deep-verified for this state — see your state DOR for confirmation.

detail page →last verified 2026-05-07
AKAlaskapending????
§25CUnverified
§25DUnverified
§30DUnverified
§25EUnverified
State energy credits
—pending verification — see your state DOR
State EV credits
—pending verification — see your state DOR

Federal conformity not deep-verified for this state — see your state DOR for confirmation.

detail page →last verified 2026-05-07
AZArizona✓✓✓✓
§25CConforms
§25DConforms
§30DConforms
§25EConforms
State energy credits
State EV credits
—
detail page →last verified 2026-05-07
ARArkansaspending????
§25CUnverified
§25DUnverified
§30DUnverified
§25EUnverified
State energy credits
—pending verification — see your state DOR
State EV credits
—pending verification — see your state DOR

Federal conformity not deep-verified for this state — see your state DOR for confirmation.

detail page →last verified 2026-05-07
CACalifornia✗✗✗✗
§25CDecoupled
§25DDecoupled
§30DDecoupled
§25EDecoupled
State energy credits
State EV credits
detail page →last verified 2026-05-07
COColoradopending????
§25CUnverified
§25DUnverified
§30DUnverified
§25EUnverified
State energy credits
—pending verification — see your state DOR
State EV credits
—pending verification — see your state DOR

Federal conformity not deep-verified for this state — see your state DOR for confirmation.

detail page →last verified 2026-05-07
CTConnecticut✓✓✓✓
§25CConforms
§25DConforms
§30DConforms
§25EConforms
State energy credits
  • CT Residential Renewable Energy Solutions (RRES) program
    Buy-All tariff $0.3289/kWh for 2026 enrollees, locked for 20 years; Netting tariff at retail rate; Solar Energy Adjustment $0.0402/kWh applies to all 2026 enrollees (verify with PURA program manual) · tariff (Buy-All or Netting; PURA-administered)
    expires: ongoing (annual review by PURA; verify current year)
  • CT Energy Storage Solutions (ESS) — battery incentive
    $250–$600 per kWh upfront incentive plus ongoing demand-response performance payments (verify current tier with CT Green Bank / utilities) · rebate / performance-based incentive
    expires: ongoing (administered by CT Green Bank with Eversource / UI)
State EV credits
detail page →last verified 2026-05-07
DEDelawarepending????
§25CUnverified
§25DUnverified
§30DUnverified
§25EUnverified
State energy credits
—pending verification — see your state DOR
State EV credits
—pending verification — see your state DOR

Federal conformity not deep-verified for this state — see your state DOR for confirmation.

detail page →last verified 2026-05-07
DCDistrict of Columbiapending????
§25CUnverified
§25DUnverified
§30DUnverified
§25EUnverified
State energy credits
—pending verification — see your state DOR
State EV credits
—pending verification — see your state DOR

Federal conformity not deep-verified for this state — see your state DOR for confirmation.

detail page →last verified 2026-05-07
FLFlorida————
§25Cn/a
§25Dn/a
§30Dn/a
§25En/a
State energy credits
—
State EV credits
—
detail page →last verified 2026-05-07
GAGeorgia◐◐◐◐
§25CPartial
§25DPartial
§30DPartial
§25EPartial
State energy credits
—
State EV credits
—
detail page →last verified 2026-05-07
HIHawaiipending????
§25CUnverified
§25DUnverified
§30DUnverified
§25EUnverified
State energy credits
—pending verification — see your state DOR
State EV credits
—pending verification — see your state DOR

Federal conformity not deep-verified for this state — see your state DOR for confirmation.

detail page →last verified 2026-05-07
IDIdahopending????
§25CUnverified
§25DUnverified
§30DUnverified
§25EUnverified
State energy credits
—pending verification — see your state DOR
State EV credits
—pending verification — see your state DOR

Federal conformity not deep-verified for this state — see your state DOR for confirmation.

detail page →last verified 2026-05-07
ILIllinois✓✓✓✓
§25CConforms
§25DConforms
§30DConforms
§25EConforms
State energy credits
State EV credits
detail page →last verified 2026-05-07
INIndiana✓✓✓✓
§25CConforms
§25DConforms
§30DConforms
§25EConforms
State energy credits
—
State EV credits
—
detail page →last verified 2026-05-07
IAIowa✓✓✓✓
§25CConforms
§25DConforms
§30DConforms
§25EConforms
State energy credits
—
State EV credits
—
detail page →last verified 2026-05-07
KSKansas✓✓✓✓
§25CConforms
§25DConforms
§30DConforms
§25EConforms
State energy credits
—
State EV credits
  • KS Alternative-Fuel Tax Credit (K-62) — C-corporation only
    Available only to C-corporations subject to Kansas corporate income tax for tax years beginning on or after January 1, 2013 (K.S.A. §79-32,201); not available to individuals, partnerships, or other pass-through entities — verify current cap with K-62 instructions · tax-credit (corporate only)
    expires: ongoing for C-corporations; no longer available to individuals
detail page →last verified 2026-05-07
KYKentuckypending????
§25CUnverified
§25DUnverified
§30DUnverified
§25EUnverified
State energy credits
—pending verification — see your state DOR
State EV credits
—pending verification — see your state DOR

Federal conformity not deep-verified for this state — see your state DOR for confirmation.

detail page →last verified 2026-05-07
LALouisianapending????
§25CUnverified
§25DUnverified
§30DUnverified
§25EUnverified
State energy credits
—pending verification — see your state DOR
State EV credits
—pending verification — see your state DOR

Federal conformity not deep-verified for this state — see your state DOR for confirmation.

detail page →last verified 2026-05-07
MEMainepending????
§25CUnverified
§25DUnverified
§30DUnverified
§25EUnverified
State energy credits
—pending verification — see your state DOR
State EV credits
—pending verification — see your state DOR

Federal conformity not deep-verified for this state — see your state DOR for confirmation.

detail page →last verified 2026-05-07
MDMaryland✓✓✓✓
§25CConforms
§25DConforms
§30DConforms
§25EConforms
State energy credits
  • MD Energy Storage Tax Credit (MEA)
    30% of installed cost, up to $5,000 residential / $150,000 commercial (verify current cap with MEA) · tax-credit (residential energy storage)
    expires: subject to annual program cap and statutory sunset — verify current year with MEA
State EV credits
detail page →last verified 2026-05-07
MAMassachusetts✓✓✓✓
§25CConforms
§25DConforms
§30DConforms
§25EConforms
State energy credits
State EV credits
detail page →last verified 2026-05-07
MIMichigan✓✓✓✓
§25CConforms
§25DConforms
§30DConforms
§25EConforms
State energy credits
—
State EV credits
—
detail page →last verified 2026-05-07
MNMinnesota✓✓✓✓
§25CConforms
§25DConforms
§30DConforms
§25EConforms
State energy credits
—
State EV credits
detail page →last verified 2026-05-07
MSMississippipending????
§25CUnverified
§25DUnverified
§30DUnverified
§25EUnverified
State energy credits
—pending verification — see your state DOR
State EV credits
—pending verification — see your state DOR

Federal conformity not deep-verified for this state — see your state DOR for confirmation.

detail page →last verified 2026-05-07
MOMissouri✓✓✓✓
§25CConforms
§25DConforms
§30DConforms
§25EConforms
State energy credits
—
State EV credits
—
detail page →last verified 2026-05-07
MTMontanapending????
§25CUnverified
§25DUnverified
§30DUnverified
§25EUnverified
State energy credits
—pending verification — see your state DOR
State EV credits
—pending verification — see your state DOR

Federal conformity not deep-verified for this state — see your state DOR for confirmation.

detail page →last verified 2026-05-07
NENebraskapending????
§25CUnverified
§25DUnverified
§30DUnverified
§25EUnverified
State energy credits
—pending verification — see your state DOR
State EV credits
—pending verification — see your state DOR

Federal conformity not deep-verified for this state — see your state DOR for confirmation.

detail page →last verified 2026-05-07
NVNevadapending????
§25CUnverified
§25DUnverified
§30DUnverified
§25EUnverified
State energy credits
—pending verification — see your state DOR
State EV credits
—pending verification — see your state DOR

Federal conformity not deep-verified for this state — see your state DOR for confirmation.

detail page →last verified 2026-05-07
NHNew Hampshirepending????
§25CUnverified
§25DUnverified
§30DUnverified
§25EUnverified
State energy credits
—pending verification — see your state DOR
State EV credits
—pending verification — see your state DOR

Federal conformity not deep-verified for this state — see your state DOR for confirmation.

detail page →last verified 2026-05-07
NJNew Jersey✗✗✗✗
§25CDecoupled
§25DDecoupled
§30DDecoupled
§25EDecoupled
State energy credits
State EV credits
detail page →last verified 2026-05-07
NMNew Mexicopending????
§25CUnverified
§25DUnverified
§30DUnverified
§25EUnverified
State energy credits
—pending verification — see your state DOR
State EV credits
—pending verification — see your state DOR

Federal conformity not deep-verified for this state — see your state DOR for confirmation.

detail page →last verified 2026-05-07
NYNew York✓✓✓✓
§25CConforms
§25DConforms
§30DConforms
§25EConforms
State energy credits
State EV credits
  • NY Drive Clean Rebate (NYSERDA)
    up to $2,000 per qualifying new EV (verify current cap with NYSERDA program page) · point-of-sale rebate
    expires: ongoing (administered by NYSERDA)
detail page →last verified 2026-05-07
NCNorth Carolina◐◐◐◐
§25CPartial
§25DPartial
§30DPartial
§25EPartial
State energy credits
—
State EV credits
—
detail page →last verified 2026-05-07
NDNorth Dakotapending????
§25CUnverified
§25DUnverified
§30DUnverified
§25EUnverified
State energy credits
—pending verification — see your state DOR
State EV credits
—pending verification — see your state DOR

Federal conformity not deep-verified for this state — see your state DOR for confirmation.

detail page →last verified 2026-05-07
OHOhio✓✓✓✓
§25CConforms
§25DConforms
§30DConforms
§25EConforms
State energy credits
—
State EV credits
—
detail page →last verified 2026-05-07
OKOklahoma✓✓✓✓
§25CConforms
§25DConforms
§30DConforms
§25EConforms
State energy credits
—
State EV credits
  • OK Credit for Investment in Qualified Clean-Burning Motor Vehicle Fuel Property (Form 567-A)
    For OEM-installed qualified clean-burning property: lesser of 10% of vehicle cost or $1,500 per qualifying vehicle; separate tiers apply to converted vehicles, fueling equipment, and EV charging infrastructure under 68 O.S. §2357.22 (verify current tier and aggregate $20M annual program cap with OK Tax Commission) · tax-credit (one-time, vehicle / charging equipment)
    expires: Available through tax year 2028 (one-time credit per qualifying vehicle / property; 5-year carryforward; aggregate program cap of $20,000,000 per year for tax years beginning on or after January 1, 2020)
detail page →last verified 2026-05-07
OROregon✓✓✓✓
§25CConforms
§25DConforms
§30DConforms
§25EConforms
State energy credits
  • OR Solar + Storage Rebate Program (OSSRP, ODOE)
    Low/moderate-income: $1.80/W (DC) up to 60% of net cost or $5,000; other homeowners with utility-incentive eligibility: $0.20/W up to 40% or $5,000; other homeowners without utility-incentive eligibility: $0.50/W up to 40% or $5,000 (verify current with ODOE) · rebate (homeowner)
    expires: ongoing (program reopening June 15, 2026 with $1.1M after administrative savings; established under HB 2618; subject to legislative funding)
State EV credits
detail page →last verified 2026-05-07
PAPennsylvania✗✗✗✗
§25CDecoupled
§25DDecoupled
§30DDecoupled
§25EDecoupled
State energy credits
—
State EV credits
detail page →last verified 2026-05-07
RIRhode Islandpending????
§25CUnverified
§25DUnverified
§30DUnverified
§25EUnverified
State energy credits
—pending verification — see your state DOR
State EV credits
—pending verification — see your state DOR

Federal conformity not deep-verified for this state — see your state DOR for confirmation.

detail page →last verified 2026-05-07
SCSouth Carolinapending????
§25CUnverified
§25DUnverified
§30DUnverified
§25EUnverified
State energy credits
—pending verification — see your state DOR
State EV credits
—pending verification — see your state DOR

Federal conformity not deep-verified for this state — see your state DOR for confirmation.

detail page →last verified 2026-05-07
SDSouth Dakotapending????
§25CUnverified
§25DUnverified
§30DUnverified
§25EUnverified
State energy credits
—pending verification — see your state DOR
State EV credits
—pending verification — see your state DOR

Federal conformity not deep-verified for this state — see your state DOR for confirmation.

detail page →last verified 2026-05-07
TNTennessee————
§25Cn/a
§25Dn/a
§30Dn/a
§25En/a
State energy credits
—
State EV credits
—
detail page →last verified 2026-05-07
TXTexas————
§25Cn/a
§25Dn/a
§30Dn/a
§25En/a
State energy credits
—
State EV credits
—
detail page →last verified 2026-05-07
UTUtah✓✓✓✓
§25CConforms
§25DConforms
§30DConforms
§25EConforms
State energy credits
  • UT Renewable Residential Energy Systems Tax Credit (TC-40E) — solar PV component sunset
    Residential solar PV component of the credit (U.C.A. §59-10-1014) expired effective 2023; no new solar PV claims allowed after tax year 2023. Remaining unused credit may be carried forward through 2027. Other qualifying residential energy systems (wind, geothermal) may still qualify — verify amount and cap with TC-40E and Utah Office of Energy Development · tax-credit (carryforward only for solar PV)
    expires: Residential solar PV component expired 2023; carryforwards allowed through tax year 2027. Other qualifying technologies remain available — verify with Utah OED
State EV credits
—
detail page →last verified 2026-05-07
VTVermontpending????
§25CUnverified
§25DUnverified
§30DUnverified
§25EUnverified
State energy credits
—pending verification — see your state DOR
State EV credits
—pending verification — see your state DOR

Federal conformity not deep-verified for this state — see your state DOR for confirmation.

detail page →last verified 2026-05-07
VAVirginia✓✓✓✓
§25CConforms
§25DConforms
§30DConforms
§25EConforms
State energy credits
—
State EV credits
—
detail page →last verified 2026-05-07
WAWashington————
§25Cn/a
§25Dn/a
§30Dn/a
§25En/a
State energy credits
—
State EV credits
detail page →last verified 2026-05-07
WVWest Virginiapending????
§25CUnverified
§25DUnverified
§30DUnverified
§25EUnverified
State energy credits
—pending verification — see your state DOR
State EV credits
—pending verification — see your state DOR

Federal conformity not deep-verified for this state — see your state DOR for confirmation.

detail page →last verified 2026-05-07
WIWisconsin✓✓✓✓
§25CConforms
§25DConforms
§30DConforms
§25EConforms
State energy credits
—
State EV credits
—
detail page →last verified 2026-05-07
WYWyomingpending????
§25CUnverified
§25DUnverified
§30DUnverified
§25EUnverified
State energy credits
—pending verification — see your state DOR
State EV credits
—pending verification — see your state DOR

Federal conformity not deep-verified for this state — see your state DOR for confirmation.

detail page →last verified 2026-05-07

Each row links to the state DOR primary source and to a per-state detail page. Click a state’s name (e.g. “CA · California”) for the embedded state-prefilled decoder, the state-specific federal conformity narrative, and the state’s independent-credit list. Quarterly re-verification cron warns when any row is > 90 days stale.

How to read this grid

Federal-conformity column

  • Conforms— state generally accepts federal AGI / federal credits as flow-through to the state return. States listed as “conforms” inherit the federal §25C / §25D / §30D / §25E math unless the state has enacted a specific decoupling provision. Default-conforms rule applies; we only mark “decoupled” or “partial” when a primary-source decoupling action is identified.
  • Partial — state conforms with caveats (e.g., a state-specific add-back, or conformity to one credit but not another).
  • Decoupled — state has decoupled from the federal credit; the federal credit does NOT flow through to the state return.
  • Unverified — placeholder row: federal conformity has NOT been deep-verified for this state. State-level credits are not listed. The row is visually muted with a raised background. Verify with your state DOR before relying on these rows.
  • n/a — state has no personal income tax; federal §25C / §25D / §30D / §25E flow through only on the federal return. (Applies to AK, FL, NV, NH, SD, TN, TX, WA, WY.)

Independent state-credit columns

Lists state-level energy or EV credits that exist independently of federal §25C / §25D / §30D / §25E. These survive federal termination. Verified examples in this grid:

  • · CA SGIP (rebate) · ongoing
  • · NY Solar Energy System Equipment Credit · ongoing
  • · NY NYSERDA NY-Sun · ongoing
  • · NY Drive Clean Rebate · ongoing
  • · MA Residential Energy Credit (Schedule EC) · ongoing
  • · MA MOR-EV (new + used EV) · ongoing
  • · NJ SUSI / Solar Investment Tax Credit · ongoing
  • · NJ Charge Up rebate · annual funding
  • · NJ ZEV sales-tax exemption · statutory
  • · AZ Solar Energy Devices Credit (Form 310) · ongoing
  • · MD Energy Storage Tax Credit · annual cap
  • · MD EV Excise-Tax Credit · annual funding
  • · IL Shines (SREC) · ongoing
  • · IL EV Rebate (IEPA) · annual funding
  • · PA AFV Rebate (DEP) · annual funding
  • · WA ZEV sales/use tax exemption · statutory
  • · CO Innovative Motor Vehicle Tax Credit · phasing

Rows marked “pending verification” carry placeholder state credits — verify with your state DOR before relying on them.

Source discipline. Every cell on a verified row traces to a state DOR or state- agency primary source. NOT third-party scrapers, NOT firm-blog summaries, NOT Bloomberg-Tax-paywalled paraphrase. If a state’s position is ambiguous, the row is flagged “pending verification” with a state-DOR URL template — we never guess.

Re-verification cadence: quarterly cron warns when any row is > 90 days stale. Annual full sweep at start of each filing season. Verification roadmap for placeholder rows: see /methodology.

Last verified · 2026-05-07

Federal-statute citations underlying this grid

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.edu
26 USC §25C
Energy Efficient Home Improvement
verified 2026-05-07
26 USC §25D
Residential Clean Energy
verified 2026-05-07
26 USC §30D
New Clean Vehicle
verified 2026-05-07
26 USC §25E
Previously-Owned Clean Vehicle
verified 2026-05-07

Per-state DOR primary-source URLs are surfaced inline on each row of the grid above. Informational, not tax advice. Consult a licensed CPA or EA in your state for filing decisions.