This is an independent service. NYSERB is not affiliated with New York State, NYSERDA, or any government agency. Learn more
New York Energy Resource Bureau
An independent homeowner guide to NY energy incentives
Source quality: Mixed

The Inflation Reduction Act in New York

Administered by: Internal Revenue Service (IRS) and NYSERDA (for state-delivered pieces) Status: Mixed in 2026. Some pieces remain active, two major tax credits ended. Verified: May 27, 2026 against Inflation Reduction Act, NYSERDA, IRS §25D, and IRS §25C Source quality: Mixed. DOE program landing pages were not reachable on the verification date; HOMES status is flagged below.

What it is

The Inflation Reduction Act (IRA) is the 2022 federal law that funded a set of clean-energy programs for households. Some pieces are tax credits you claim with the IRS. Other pieces are point-of-sale rebates delivered by each state. In New York, the rebate pieces are administered by NYSERDA.

For a homeowner, the IRA was never a single program. It was a bundle, and the bundle has changed status over 2025 and 2026. Two of the biggest pieces, the §25D Residential Clean Energy Credit and the §25C Energy Efficient Home Improvement Credit, expired December 31, 2025. The federal rebate pieces (HEAR and, in theory, HOMES) are delivered through the states; New York runs HEAR through EmPower+.

This page is an index. It points you at the program pages that hold the actual dollar amounts and eligibility rules. If a contractor in 2026 is quoting you "the 30% federal credit" on a residential install, read Federal Residential Energy Credits: Program Ended first.

What's still active for NY homeowners in 2026

What's ended

§25D Residential Clean Energy Credit. Expired December 31, 2025. This was the 30% federal credit for solar, battery storage, geothermal, wind, and fuel cells. Systems placed in service on or before December 31, 2025 can still be claimed on the 2025 federal return using Form 5695. Anything placed in service in 2026 or later does not qualify. See Federal Residential Energy Credits: Program Ended for the full record.

§25C Energy Efficient Home Improvement Credit. Also expired December 31, 2025. This was the annual credit for insulation, windows, doors, energy audits, and heat pumps, with a $1,200 general limit and a separate $2,000 limit for heat pump systems. Installations made during 2025 can still be claimed on the 2025 tax return. Nothing placed in service in 2026 qualifies.

The IRS pages for both credits confirm the expiration. As of the verification date above, neither page references an extension.

What's unclear

HOMES (Home Energy Performance-Based Whole-House Rebate). HOMES is the IRA's other major rebate program, separate from HEAR. It pays based on whole-house energy savings rather than per piece of equipment. Status in New York is uncertain. The U.S. Department of Energy landing page at energy.gov/scep/home-energy-rebates-programs was not reachable on the verification date. NYSERDA's IRA hub does not currently list HOMES as an active New York-delivered program. Treat HOMES as not confirmed in New York and check NYSERDA directly before counting on it.

Federal EV credits (§30D for new EVs, §25E for used EVs). Status as of the verification date is not confirmed against current IRS pages for this writeup. Verify directly with the IRS at time of purchase. EV credit rules have moved several times in the past two years.

§30C Alternative Fuel Vehicle Refueling Property Credit (EV chargers). Still active but narrowed to property in rural or low-income census tracts, with a current end date of June 30, 2026. Most suburban and urban New York addresses do not qualify. The detail is in Federal Residential Energy Credits: Program Ended.

How to apply for what remains

For HEAR in New York, the application is the EmPower+ application. Go to nyserda.ny.gov/All-Programs/EmPower-Plus or call 1-866-NYSERDA (1-866-697-3732). NYSERDA runs the income check, schedules a home assessment, and coordinates installation through participating contractors. You do not apply to the federal government for HEAR.

For any federal tax credit still in effect at the time you install (for example, §30C if your address is in an eligible census tract), the claim goes on your federal return using the IRS form for that credit. The IRS pages cited below are the only authoritative source.

State programs that sit alongside the IRA each have their own application process: NY-Sun, NYS Clean Heat, and the state solar credit each apply separately.

What to ask

If you are talking to a contractor in 2026 about a residential install, ask these:

  • Are you quoting a federal tax credit on this job? If yes, which IRS code section, and can you point me at the current IRS page that confirms it applies in 2026?
  • Is any federal rebate you are quoting being delivered through NYSERDA's EmPower+ program, or are you handling it directly?
  • For solar specifically: are you applying the 30% federal credit? If so, ask them to show the source. §25D expired December 31, 2025.
  • For heat pumps: are you applying the $2,000 §25C credit? Same question. §25C also expired December 31, 2025.

Common pitfalls

  • Contractor still quoting "30% federal credit" on a 2026 residential install. This is the most common issue right now. The credit ended December 31, 2025. A quote built around it will be off by thousands of dollars at tax time. Push back and ask for the current IRS source.
  • Confusing HEAR with the federal tax credits. They came from the same law but they are different programs. HEAR is a rebate delivered by NYSERDA. §25D and §25C were tax credits filed with the IRS. The tax credits expired; HEAR is still active in New York.
  • Applying to the federal government for HEAR. New York delivers HEAR through EmPower+. There is no separate federal application.
  • Assuming HOMES is available. As of the verification date, HOMES is not confirmed as active in New York. Do not commit to a project on the assumption that HOMES money will close the gap.

Important dates

  • §25D Residential Clean Energy Credit: expired December 31, 2025. Systems placed in service on or before that date can be claimed on the 2025 return.
  • §25C Energy Efficient Home Improvement Credit: expired December 31, 2025. Same rule for 2025 installs.
  • §30C EV charger credit: current end date June 30, 2026 (per secondary source cited on the ended-credits page); verify against current IRS Form 8911 instructions.
  • HEAR in New York: no published end date as of the verification date. The program will close when New York's federal allocation is exhausted.

Source

NYSERB.com is an independent research site. It is not affiliated with NYSERDA, the IRS, the State of New York, or any utility. Verify all program details and incentive amounts directly with NYSERDA and the IRS before making any financial decision.

Verified against www.nyserda.ny.gov, www.irs.gov, www.irs.gov on May 27, 2026.

More Federal Programs to check

See every rebate you qualify for

The eligibility check matches your home against every other New York rebate program in under 90 seconds.

Check Eligibility ›