§25D Residential clean energy credit

2025—Subsec. (g)(3). Pub. L. 119–21, § 70506(b)(2), substituted “30 percent.” for “and before

January 1, 2033, 30 percent,”. Subsec. (g)(4), (5). Pub. L. 119–21, § 70506(b)(1), (3), struck out pars. (4) and (5) which read as follows: “(4) in the case of property placed in service after

December 31, 2032, and before

January 1, 2034, 26 percent, and “(5) in the case of property placed in service after

December 31, 2033, and before

January 1, 2035, 22 percent.” Subsec. (h). Pub. L. 119–21, § 70506(a), substituted “with respect to any expenditures made after

December 31, 2025” for “to property placed in service after

December 31, 2034”. 2022—Pub. L. 117–169, § 13302(c)(2), substituted “clean energy credit” for “energy efficient property” in section catchline. Subsec. (a)(6). Pub. L. 117–169, § 13302(b)(1), amended par. (6) generally. Prior to amendment, par. (6) read as follows: “the qualified biomass fuel property expenditures, and”. Subsec. (d)(3). Pub. L. 117–169, § 13302(c)(1), inserted “, without regard to subparagraph (D) thereof” after “section 48(c)(1)”. Subsec. (d)(6). Pub. L. 117–169, § 13302(b)(2), amended par. (6) generally. Prior to amendment, text read as follows: “(A) In general.—The term ‘qualified biomass fuel property expenditure’ means an expenditure for property— “(i) which uses the burning of biomass fuel to heat a dwelling unit located in the United States and used as a residence by the taxpayer, or to heat water for use in such a dwelling unit, and “(ii) which has a thermal efficiency rating of at least 75 percent (measured by the higher heating value of the fuel). “(B) Biomass fuel.—For purposes of this section, the term ‘biomass fuel’ means any plant-derived fuel available on a renewable or recurring basis.” Subsec. (g)(2). Pub. L. 117–169, § 13302(a)(2)(A), substituted “before

January 1, 2022, 26 percent,” for “before

January 1, 2023, 26 percent, and”. Subsec. (g)(3) to (5). Pub. L. 117–169, § 13302(a)(2)(B), added pars. (3) to (5) and struck out former par. (3) which read as follows: “in the case of property placed in service after

December 31, 2022, and before

January 1, 2024, 22 percent.” Subsec. (h). Pub. L. 117–169, § 13302(a)(1), substituted “

December 31, 2034” for “

December 31, 2023”. 2020—Subsec. (a)(6). Pub. L. 116–260, § 148(b)(1), added par. (6). Subsec. (d)(6). Pub. L. 116–260, § 148(b)(2), added par. (6). Subsec. (g)(2). Pub. L. 116–260, § 148(a)(2)(A), substituted “

January 1, 2023” for “

January 1, 2021”. Subsec. (g)(3). Pub. L. 116–260, § 148(a)(2)(B), substituted “after

December 31, 2022, and before

January 1, 2024” for “after

December 31, 2020, and before

January 1, 2022”. Subsec. (h). Pub. L. 116–260, § 148(a)(1), substituted “

December 31, 2023” for “

December 31, 2021”. 2018—Subsec. (a). Pub. L. 115–123, § 40402(b)(1), substituted “the sum of the applicable percentages of—”, pars. (1) to (5), and concluding provisions for “the sum of— “(1) the applicable percentage of the qualified solar electric property expenditures made by the taxpayer during such year, “(2) the applicable percentage of the qualified solar water heating property expenditures made by the taxpayer during such year, “(3) 30 percent of the qualified fuel cell property expenditures made by the taxpayer during such year, “(4) 30 percent of the qualified small wind energy property expenditures made by the taxpayer during such year, and “(5) 30 percent of the qualified geothermal heat pump property expenditures made by the taxpayer during such year.” Subsec. (g). Pub. L. 115–123, § 40402(b)(2), struck out “paragraphs (1) and (2) of” before “subsection (a),” in introductory provisions. Subsec. (h). Pub. L. 115–123, § 40402(a), substituted “

December 31, 2021.” for “

December 31, 2016 (

December 31, 2021, in the case of any qualified solar electric property expenditures and qualified solar water heating property expenditures).” 2015—Subsec. (a)(1), (2). Pub. L. 114–113, § 304(a)(1), substituted “the applicable percentage” for “30 percent”. Subsec. (g). Pub. L. 114–113, § 304(a)(4), added subsec. (g). Former subsec. (g) redesignated (h). Pub. L. 114–113, § 304(a)(2), inserted “(

December 31, 2021, in the case of any qualified solar electric property expenditures and qualified solar water heating property expenditures)” before period at end. Subsec. (h). Pub. L. 114–113, § 304(a)(3), redesignated subsec. (g) as (h). 2013—Subsec. (c). Pub. L. 112–240 amended subsec. (c) generally. Prior to amendment, subsec. (c) related to limitation based on amount of tax and carryforward of unused credit. 2009—Subsec. (b)(1). Pub. L. 111–5, § 1122(a)(1), amended par. (1) generally. Prior to amendment, par. (1) related to maximum credit with respect to qualified solar water heating property expenditures, qualified fuel cell property, qualified small wind energy property expenditures, and qualified geothermal heat pump property expenditures. Subsec. (e)(4). Pub. L. 111–5, § 1122(a)(2)(A), added par. heading and introductory provisions and struck out former heading and introductory provisions. Former introductory provisions read as follows: “In the case of any dwelling unit which is jointly occupied and used during any calendar year as a residence by two or more individuals the following rules shall apply:”. Subsec. (e)(4)(A). Pub. L. 111–5, § 1122(a)(2)(A), added subpar. (A) and struck out former subpar. (A) which related to maximum amount of expenditures allowed for credit in jointly occupied dwelling units with respect to qualified solar water heating property expenditures, qualified fuel cell property, qualified small wind energy property expenditures, and qualified geothermal heat pump property expenditures. Subsec. (e)(4)(C). Pub. L. 111–5, § 1122(a)(2)(B), struck out subpar. (C) which read as follows: “Subparagraphs (A) and (B) shall be applied separately with respect to expenditures described in paragraphs (1), (2), and (3) of subsection (d).” Subsec. (e)(9). Pub. L. 111–5, § 1103(b)(2)(B), struck out par. (9). Text read as follows: “For purposes of determining the amount of expenditures made by any individual with respect to any dwelling unit, there shall not be taken into account expenditures which are made from subsidized energy financing (as defined in section 48(a)(4)(C)).” 2008—Subsec. (a)(4). Pub. L. 110–343, § 106(c)(1), added par. (4). Subsec. (a)(5). Pub. L. 110–343, § 106(d)(1), added par. (5). Subsec. (b)(1). Pub. L. 110–343, § 106(b)(1), amended par. (1) as amended by Pub. L. 110–343, § 106(c)(2) and (d)(2), by redesignating subpars. (B) to (E) as (A) to (D), respectively, and striking out former subpar. (A) which read as follows: “$2,000 with respect to any qualified solar electric property expenditures,”. Subsec. (b)(1)(D). Pub. L. 110–343, § 106(c)(2), added subpar. (D). Subsec. (b)(1)(E). Pub. L. 110–343, § 106(d)(2), added subpar. (E). Subsec. (c). Pub. L. 110–343, § 106(e)(1), amended heading and text of subsec. (c) generally. Prior to amendment, subsec. (c) related to carryforward of unused credit. Subsec. (d)(4). Pub. L. 110–343, § 106(c)(3)(A), added par. (4). Subsec. (d)(5). Pub. L. 110–343, § 106(d)(3), added par. (5). Subsec. (e)(4)(A). Pub. L. 110–343, § 106(b)(2), amended subpar. (A) as amended by Pub. L. 110–343, § 106(c)(4) and (d)(4), by redesignating cls. (ii) to (v) as (i) to (iv), respectively, and striking out former cl. (i) which read as follows: “$6,667 in the case of any qualified solar electric property expenditures,”. Subsec. (e)(4)(A)(iv). Pub. L. 110–343, § 106(c)(4), added cl. (iv). Subsec. (e)(4)(A)(v). Pub. L. 110–343, § 106(d)(4), added cl. (v). Subsec. (g). Pub. L. 110–343, § 106(a), substituted “

December 31, 2016” for “

December 31, 2008”. 2006—Subsecs. (a)(1), (b)(1)(A). Pub. L. 109–432, § 206(b)(1), substituted “solar electric property expenditures” for “photovoltaic property expenditures”. Subsec. (d)(2). Pub. L. 109–432, § 206(b)(2), substituted “solar electric property expenditure” for “photovoltaic property expenditure” in heading and text. Subsec. (e)(4)(A)(i). Pub. L. 109–432, § 206(b)(1), substituted “solar electric property expenditures” for “photovoltaic property expenditures”. Subsec. (g). Pub. L. 109–432, § 206(a), substituted “2008” for “2007”. 2005—Subsec. (b)(1). Pub. L. 109–135, § 402(i)(1), inserted “(determined without regard to subsection (c))” after “subsection (a)” in introductory provisions. Subsec. (c). Pub. L. 109–135, § 402(i)(3)(E), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “If the credit allowable under subsection (a) exceeds the limitation imposed by section 26(a) for such taxable year reduced by the sum of the credits allowable under this subpart (other than this section), such excess shall be carried to the succeeding taxable year and added to the credit allowable under subsection (a) for such succeeding taxable year.” Subsec. (e)(4)(A), (B). Pub. L. 109–135, § 402(i)(2), amended subpars. (A) and (B) generally. Prior to amendment, subpars. (A) and (B) read as follows: “(A) The amount of the credit allowable, under subsection (a) by reason of expenditures (as the case may be) made during such calendar year by any of such individuals with respect to such dwelling unit shall be determined by treating all of such individuals as 1 taxpayer whose taxable year is such calendar year. “(B) There shall be allowable, with respect to such expenditures to each of such individuals, a credit under subsection (a) for the taxable year in which such calendar year ends in an amount which bears the same ratio to the amount determined under subparagraph (A) as the amount of such expenditures made by such individual during such calendar year bears to the aggregate of such expenditures made by all of such individuals during such calendar year.”