Based on the provisions of the 2026 "One Big Beautiful Bill" Act (OBBBA)—which was signed into law on July 4, 2025, and significantly amends or repeals portions of the Inflation Reduction Act (IRA)—here is the extracted data regarding residential and commercial energy efficiency, solar, and associated tax credits.

The OBBBA effectively ends the majority of federal residential retrofit credits (solar, windows, insulation) as of December 31, 2025. However, it leaves a narrow window of eligibility for commercial projects and new home construction through mid-2026 or 2027, provided specific "commence construction" deadlines are met.

01 Residential Clean Energy Credit (Section 25D)

• Status: Expired/Terminated.
• Scope: Covers residential solar electric, solar water heating, small wind energy, geothermal heat pumps, and battery storage.
• Deadline: The credit is not allowed for any expenditures made after December 31, 2025.

02 Energy Efficient Home Improvement Credit (Section 25C)

• Status: Expired/Terminated.
• Scope: Covers energy-efficient retrofits including insulation, exterior windows/skylights, exterior doors, and heat pumps/HVAC systems.
• Deadline: The credit is not allowed for any property placed in service after December 31, 2025.

03 New Energy Efficient Home Credit (Section 45L)

• Status: Active (Limited Window).
• Scope: A tax credit for eligible contractors (builders) who construct and sell energy-efficient new homes.
• Deadline: The credit terminates for qualified new energy-efficient homes acquired (sold/leased) after June 30, 2026.

01   Energy Efficient Commercial Buildings Deduction (Section 179D)

• Status: Active (Limited Window).
• Scope: A tax deduction for building owners (or designers of government buildings) who install qualifying energy-efficient systems (lighting, HVAC, envelope).
• Deadline: The deduction is available only for property where construction began by June 30, 2026.
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02   Commercial Clean Electricity Investment Credit (Section 48E) & Production Credit (Section 45Y)

• Status: Active (Strict "Commence Construction" Deadlines).
• Scope: Technology-neutral credits for commercial power generation (including solar and wind projects).
• Key Deadlines:
• Wind & Solar Specifics: To receive the full credit value, facilities must have begun construction before July 5, 2026.
• Placed in Service Deadline: If construction began after the 12-month window following enactment (July 4, 2025), the facility must be placed in service before December 31, 2027, to qualify.
• Phase-out:
• Credits for wind and solar are subject to an accelerated termination compared to other technologies.
  

01   Electric Vehicles (EVs):

• New, Used, and Commercial Clean Vehicle Credits: Permanently eliminated for vehicles acquired after September 30, 2025.

02   Foreign Entity Restrictions (FEOC):

• The OBBBA imposes immediate and strict restrictions on credits for projects using components or minerals from "Foreign Entities of Concern" (FEOC).

03   Safe Harbor:

• Projects that established "Safe Harbor" (began construction or paid 5% of costs) prior to July 4, 2026, may still be eligible for certain benefits under the previous rules, subject to the new placed-in-service caps.