IRA Rebate & Tax Credit Eligibility Tool
Find out which Inflation Reduction Act incentives you qualify for — including HEAR/HEEHRA point-of-sale rebates (income-based) and HOMES whole-home savings rebates. Note: federal 25C, 25D, and 30D credits expired Dec 31, 2025 (EV: Sep 30, 2025).
Federal Incentive Status — 2026
❌ Expired
- 25C — Heat pump & efficiency credits (expired Dec 31, 2025)
- 25D — Residential solar tax credit (expired Dec 31, 2025)
- 30D — EV clean vehicle credit (expired Sep 30, 2025)
✅ Still Active
- HEEHRA/HEAR rebates — Point-of-sale rebates for heat pumps & appliances (income-based, state rollout ongoing)
- HOMES rebates — Whole-home energy savings rebates (state rollout ongoing)
State rebate availability varies — check your state energy office for current program status. Consult a tax professional for your specific situation.
IRA 25C Tax Credits (Expired Dec 2025)
Previously: 30% federal tax credit on efficient home upgrades, up to $3,200/year. Not available for 2026+ installs. 2025 installs may still be claimed on your 2025 return.
HEAR Rebates
Point-of-sale rebates for low/moderate income households. Up to $14,000 total. Based on Area Median Income (AMI).
HOMES Rebates
Whole-home energy savings rebates (≥20% improvement). Up to $16,000 for low-income. Income-weighted program.
AMI thresholds shown use approximate national medians. Actual AMI varies by HUD metro area. Visit HUD.gov for precise local limits.
Can I stack 25C tax credits AND HEAR rebates?
The 25C federal tax credits expired December 31, 2025 and are no longer available for new 2026 installations. If you installed qualifying equipment in 2025, you may still claim 25C credits on your 2025 tax return — and these can generally be stacked with HEAR rebates for the same improvement (no double-dipping on the same dollar of cost). For 2026+, HEAR/HEEHRA rebates remain the primary federal incentive for heat pump upgrades.
Do I need to buy a new heat pump first, or can I get the rebate/credit first?
The 25C credit is claimed when you file your taxes for the year of purchase. HEAR rebates are designed as point-of-sale discounts applied at the time of purchase through participating contractors, reducing your upfront cost.
What counts as 'household income' for AMI purposes?
Household income for IRA rebates generally follows HUD definitions, which include wages, salaries, self-employment income, Social Security, and other taxable income for all household members. It does not include non-taxable income in most cases.
When will HEAR and HOMES rebates be available in my state?
HEAR and HOMES programs are administered by state energy offices, which are rolling out at different timelines. As of early 2026, most states have launched or are imminently launching. Check your state energy office or the DOE's rebate program tracker at energy.gov/scep for current status.