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Federal energy / EV credit conformity · IA
Iowa · IA
Federal conformity
How Iowa treats each federal credit
Iowa is a rolling-conformity state — the Iowa DOR confirms IRC changes apply automatically except where Iowa law specifically decouples (per IDR 'Intro 4: Conformity with the Internal Revenue Code'). Federal §25C / §25D / §30D / §25E flow through FAGI to Iowa AGI starting point. IA DOR has confirmed conformity with several specific OBBBA provisions for tax year 2025; no decoupling for the energy / EV credit AGI flow-through has been identified.
Independent IA programs
State-level energy and EV credits
These programs survive federal termination — they apply independently of §25C / §25D / §30D / §25E.
Energy / residential
No state-level residential-energy income-tax credit identified at primary source.
Iowa Solar Energy System Tax Credit (Iowa Code §422.11L) is REPEALED for tax years beginning on or after January 1, 2026; the final waitlist period accepts applications by May 1, 2026 for systems installed in 2025 (residential reservation cap $1M of $5M annual ceiling). Iowa Geothermal Heat Pump Tax Credit (Iowa Code §422.11I) is no longer available for installations completed after December 31, 2023; carryforward applications still accepted. No state EV income-tax credit identified at IA DOR 2026-05-07.
EV / vehicle
No state-level EV income-tax credit identified at primary source.
Amend-window decoder
Decode your IA situation
Open the decoder pre-filled to Iowa 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
Last verified · 2026-05-07 · 2026-05-07 sweep