Section 25D (residential solar tax credit)
The 30% federal residential clean-energy tax credit for homeowners who buy solar — expired December 31, 2025.
Section 25D let homeowners who bought a solar system with cash or a loan claim 30% of the cost as a federal tax credit. It expired on December 31, 2025, so cash and loan buyers in 2026 get $0 federal credit. The commercial credit (Section 48E) survives, which is why leasing and PPAs — where a company owns the panels and claims 48E — became the main way to still capture a federal incentive.
Put it to work
See also