/state-conformity / MN
Federal energy / EV credit conformity · MN
Minnesota · MN
Federal conformity
How Minnesota treats each federal credit
Minnesota computes Minnesota taxable income starting from federal AGI per Minn. Stat. §290.01 subd. 19. Federal §25C / §25D / §30D / §25E reduce federal liability and the underlying expenses are reflected in FAGI; default-conforms with no specific decoupling identified for the energy / EV credit AGI flow-through. Specific decoupling not surveyed at deep level 2026-05-07.
Independent MN 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.
Xcel Energy's Solar*Rewards is a utility-administered production-incentive program funded through the Renewable Development Account, not a state-tax credit. MN Commerce administers an Energy Storage Incentive (Xcel territory only) for solar-plus-storage systems added to a new or existing solar Interconnection Agreement, available since November 12, 2024 — verify amount with MN Commerce. No state individual income-tax credit for residential energy / EV identified at MN DOR 2026-05-07.
EV / vehicle
- MN Electric Vehicle (EV) Rebate (MN Department of Commerce) — funding exhausted
Up to $2,500 for new EV / $600 for used EV under Minn. Stat. §216C.401; all funds for the State of Minnesota EV rebate program have been claimed and the state is no longer accepting new applications
rebate (closed) · expires closed (funding exhausted; recipients received Form 1099 in January 2025) · verified 2026-05-07
Amend-window decoder
Decode your MN situation
Open the decoder pre-filled to Minnesota 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