Federal IRA Tax Credits — Sections 25C, 25D, 30C, 45L

Eligible measures

MeasureThresholdMax RebateNotes
None$3,200/year
NoneNo cap
None$1,000
None$5,000/unit
SEER2 ≥ 16 (varies by region)Must meet ENERGY STAR
SEER2 ≥ 15.2, HSPF2 ≥ 7.5Can combine with other measures
ENERGY STAR certifiedIncludes installation
AFUE ≥ 95%Must meet ENERGY STAR
AFUE ≥ 95%ENERGY STAR required
ENERGY STAR certifiedHeat pump or high-efficiency
ENERGY STAR certifiedCombined limit
ENERGY STAR certifiedExterior doors only
R-value requirements by zoneMust meet IECC standards
200+ amp capacityRequired for heat pump install
Certified auditorMust be certified professional
No wattage limitIncludes installation
ENERGY STAR certifiedMust meet FSEC standards
≥ 3 kWh capacityStandalone or paired
≤ 100 kW capacityResidential only
ENERGY STAR certifiedIncludes installation
0.5 kW minimumMust meet efficiency standards
Level 2 or DCFCIncludes installation
Level 2 or DCFCPer location
Certified equipmentResidential or commercial
Certified equipmentResidential or commercial
40%+ improvement over IECC 2021Per qualifying unit
Zero Energy Ready Home certifiedRequires certification
40%+ improvement over IECC 2021Varies by efficiency
Zero Energy Ready Home certifiedVaries by efficiency
NoneAir source heat pump
NoneApplied first
NoneRemaining for tax credit
NoneClaimed on tax return
NoneAfter all incentives