Federal energy / EV credit conformity · AZ

Arizona · AZ

Federal §25C / §25D / §30D / §25E conformity, independent state energy and EV programs, and the Arizona primary-source link. Use the amend-window decoder below pre-filled to AZ.

Last verified · 2026-05-07Arizona DOR primary source ↗

Federal conformity

How Arizona treats each federal credit

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

Arizona generally conforms to federal AGI as starting point for individual income tax. Arizona separately administers a state-level Solar Energy Devices income-tax credit.

§25C✓ Conforms

Energy Efficient Home Improvement

Read the §25C pillar →

§25D✓ Conforms

Residential Clean Energy

Read the §25D pillar →

§30D✓ Conforms

New Clean Vehicle

Read the §30D pillar →

§25E✓ Conforms

Previously-Owned Clean Vehicle

Read the §25E pillar →

Independent AZ programs

State-level energy and EV credits

These programs survive federal termination — they apply independently of §25C / §25D / §30D / §25E.

Energy / residential

AZ Solar Energy Devices Credit (Form 310)
25% of cost, up to $1,000 lifetime (per A.R.S. §43-1083; verify current cap with Form 310 instructions)
tax-credit · expires ongoing (statutory) · verified 2026-05-07

AZ Form 310 Solar Energy Devices credit is a per-residence lifetime $1,000 cap; verify current statutory cap with AZ DOR before publishing dollar amount.

EV / vehicle

No state-level EV income-tax credit identified at primary source.

Amend-window decoder

Decode your AZ situation

Open the decoder pre-filled to Arizona to see how the federal §25C / §25D / §30D / §25E rules and the §6511(a) amend window apply to your install or vehicle.

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

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Last verified · 2026-05-07 · 2026-05-07 sweep