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Federal energy / EV credit conformity · MD

Maryland · MD

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

Federal conformity

How Maryland 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

Maryland generally conforms to federal AGI as starting point. MD additionally runs an Energy Storage Tax Credit and (previously) an Electric Vehicle Excise-Tax Credit subject to annual funding.

§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 MD programs

State-level energy and EV credits

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

Energy / residential

  • 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 · verified 2026-05-07

EV / vehicle

Amend-window decoder

Decode your MD situation

Open the decoder pre-filled to Maryland 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