Energy credits ending: the cut-off date for each one

FS-2025-05 sets out the termination rule for each provision.

• 30D new clean vehicles, 25E previously owned clean vehicles and 45W commercial clean vehicles: no credit for a vehicle acquired after September 30, 2025.
• 25C energy efficient home improvements: no credit for property placed in service after December 31, 2025.
• 25D residential clean energy: no credit for expenditures made after December 31, 2025.
• 30C alternative fuel refueling property: no credit for property placed in service after June 30, 2026.
• 45L new energy efficient homes: no credit for a home acquired after June 30, 2026.
• 179D commercial buildings: no deduction for property whose construction begins after June 30, 2026.

For 30D, 25E and 45W, the IRS treats a vehicle as acquired when a written binding contract is signed and a payment is made, and a nominal down payment or a trade-in counts. A client who met both tests by September 30, 2025 can still claim the credit when the vehicle is placed in service, even if delivery came later.

Ask for the dated purchase contract and proof of the deposit. Without them, a late-2025 delivery should be treated as ineligible.

Home builders claiming 45L and building owners using 179D have until mid-2026 under their own tests. For those clients, record contract dates and construction start dates in the project file now, because the deadline question will be asked on audit.