Federal energy / EV credit conformity · IL

Illinois · IL

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

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

Federal conformity

How Illinois 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

Illinois has rolling federal AGI conformity for individual income tax. State-level EV and solar incentives are administered separately by IEPA / Illinois Shines.

§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 IL programs

State-level energy and EV credits

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

Energy / residential

Illinois Shines (Adjustable Block Program — solar SREC)
varies by category and block — verify current rates
performance-based incentive (SREC) · expires ongoing (administered by IPA) · verified 2026-05-07

EV / vehicle

Illinois EV Rebate (IEPA Climate and Equitable Jobs Act)
up to $4,000 for new EV (verify current cap with IEPA)
rebate · expires subject to annual funding — verify current year · verified 2026-05-07

Amend-window decoder

Decode your IL situation

Open the decoder pre-filled to Illinois 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

Open decoder for IL →

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