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Federal energy / EV credit conformity · CA

California · CA

Federal §25C / §25D / §30D / §25E conformity, independent state energy and EV programs, and the California primary-source link. Use the amend-window decoder below pre-filled to CA.
Last verified · 2026-05-07California DOR primary source ↗

Federal conformity

How California 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

California is a static-conformity state and has not generally adopted the IRA/OBBBA federal energy credits at the state level. Federal credits do not flow through to the California return; California operates its own incentive programs.

Independent CA programs

State-level energy and EV credits

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

Energy / residential

SGIP is the canonical CA storage / generation incentive; verified at cpuc.ca.gov/sgip 2026-05-07. CA state-level EV rebate landscape is in transition — verify current program before publishing rebate amounts.

EV / vehicle

Amend-window decoder

Decode your CA situation

Open the decoder pre-filled to California 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