The One Big Beautiful Bill Act (OBBBA) accelerated the expiration of many clean‑energy tax credits that were originally extended through 2032 under the Inflation Reduction Act. Key incentives for electric vehicles, charging infrastructure, building efficiency, and residential‑type energy improvements now end much earlier—some already expired, others are wrapping up in 2026.
Is There A Limit?
Yes—each credit has its own rules and expiration date, and many are already gone.
- Clean Vehicle Credits (30D, 25E, 45W):
No longer available for vehicles acquired after September 30, 2025. - EV Charging & Refueling Property (30C):
Available only for property placed in service through June 30, 2026. - Energy Efficient Home Improvements (25C):
Expired for property in service after December 31, 2025. - Residential Clean Energy (25D):
Expired for expenditures made after December 31, 2025. - Commercial Building Efficiency (179D):
Only available for construction that begins by June 30, 2026. - New Energy Efficient Home Credit (45L):
Available for qualifying homes acquired by June 30, 2026.
Who qualifies?
Small businesses may qualify for these credits if they:
- Purchased clean vehicles before the 9/30/25 deadline
- Installed EV chargers or similar refueling equipment before 6/30/26
- Started commercial building efficiency projects before 6/30/26
- Build or sell energy‑efficient homes (builders, developers) before 7/1/26
Homeowners or business owners with mixed‑use property might also have qualified for the 25C or 25D credits—if work was completed by the end of 2025.
How Is It Reported?
Businesses and taxpayers typically claim these credits by filing forms such as:
- Form 3800 – General Business Credits
- Form 3468 – Investment Credit
- Form 8936 – Clean Vehicle Credits
- Form 7205 – 179D Commercial Building Deduction
- Form 8908 – 45L Energy‑Efficient Home Credits
Remember to keep all of your documentation to substantiate claiming any of these credits!
Haworth & Company Can Help!
At Haworth & Company, we help individuals and small business owners stay informed about tax law changes and understand how they may affect financial decisions.
If you are considering clean energy tax incentives, our team can help you evaluate whether tax credits may apply and how to plan accordingly.
Disclaimer: This blog content is for general informational purposes only, should not be considered professional advice, and does not establish a client relationship. Haworth and Company is not liable for the accuracy of this information or the content of external links. Please use this information at your own risk, ensuring it suits your specific needs, and consult with a certified tax professional for your own personalized guidance.