Federal energy / EV credit conformity · MA

Massachusetts · MA

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

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

Federal conformity

How Massachusetts 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

Massachusetts generally conforms to federal AGI as starting point. MA additionally runs MOR-EV (used + new EV rebate) and a Residential Energy Credit (Schedule EC) for solar / wind.

§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 MA programs

State-level energy and EV credits

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

Energy / residential

MA Residential Energy Credit (Schedule EC — solar / wind / heat pump)
15% of net expenditure, up to $1,000 (per M.G.L. c.62 §6(d); verify current cap with Schedule EC)
tax-credit · expires ongoing (statutory) · verified 2026-05-07

EV / vehicle

MA MOR-EV (new + used EV rebate, MassCEC)
up to $3,500 (new) and $3,500 (used) — verify current caps with MOR-EV program
rebate · expires ongoing (administered by MassCEC) · verified 2026-05-07

Amend-window decoder

Decode your MA situation

Open the decoder pre-filled to Massachusetts 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