IRA tax credits for home energy efficiency upgrades and alternative fuel refueling property expire

Inflation Reduction Act credits for residential clean energy improvements — including the Energy Efficient Home Improvement Credit (Section 25C) for insulation, windows, heat pumps, and electrical panels — expire on June 30, 2026. The alternative fuel vehicle refueling property credit (Section 30C), which applies to home EV chargers and hydrogen refueling equipment, expires the same day. Homeowners can claim up to $3,200 per year under 25C. Congress did not include extensions for these credits in the One Big Beautiful Bill Act. The OBBBA also accelerated the expiration of commercial clean energy credits to end of 2027. Millions of homeowners planning energy upgrades lose federal incentives for improvements not completed before the deadline.