Federal energy / EV credit conformity · TX

Texas · TX

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

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

Federal conformity

How Texas 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

Texas has no state personal income tax. Federal §25C / §25D / §30D / §25E flow through only on the federal return; there is no Texas state-tax conformity question to answer.

§25C— n/a (no state income tax)

Energy Efficient Home Improvement

Read the §25C pillar →

§25D— n/a (no state income tax)

Residential Clean Energy

Read the §25D pillar →

§30D— n/a (no state income tax)

New Clean Vehicle

Read the §30D pillar →

§25E— n/a (no state income tax)

Previously-Owned Clean Vehicle

Read the §25E pillar →

Independent TX 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.

Texas runs utility-administered solar / EV incentives (e.g., Austin Energy, CPS Energy) but no state-level tax credit; verify current utility program at the relevant utility website.

EV / vehicle

No state-level EV income-tax credit identified at primary source.

Amend-window decoder

Decode your TX situation

Open the decoder pre-filled to Texas 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

Open decoder for TX →

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Last verified · 2026-05-07 · 2026-05-07 sweep