/state-conformity / NY
Federal energy / EV credit conformity · NY
New York · NY
Federal conformity
How New York treats each federal credit
New York generally conforms to federal IRC for individual income tax. Federal credits flow through unless a specific NY decoupling provision is enacted. New York additionally administers independent state-level energy and EV incentive programs.
Independent NY programs
State-level energy and EV credits
These programs survive federal termination — they apply independently of §25C / §25D / §30D / §25E.
Energy / residential
- NY Solar Energy System Equipment Credit
25% of qualifying solar equipment expenditures (verify current cap with NY Tax Form IT-255 instructions)
tax-credit · expires ongoing (statutory; verify current year) · verified 2026-05-07
- NYSERDA NY-Sun (residential solar incentive)
varies by region and customer class — see NYSERDA program block
rebate / incentive · expires ongoing (administered by NYSERDA) · verified 2026-05-07
EV / vehicle
- NY Drive Clean Rebate (NYSERDA)
up to $2,000 per qualifying new EV (verify current cap with NYSERDA program page)
point-of-sale rebate · expires ongoing (administered by NYSERDA) · verified 2026-05-07
Amend-window decoder
Decode your NY situation
Open the decoder pre-filled to New York 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