[{"data":1,"prerenderedAt":152},["ShallowReactive",2],{"guide-ny-solar-heat-pump-ev-tax-credits-2026-en-US":3},{"guide":4,"related":132},{"title":5,"seoTitle":6,"description":7,"summary":8,"sections":9,"faq":90,"date":103,"service":104,"order":105,"sources":106,"slug":130,"locale":131},"Solar, battery, heat pump and EV charger tax incentives in New York after the 2025 federal changes","NY Solar and Energy Tax Credits in 2026","Which federal home energy credits ended in 2025 and 2026, and which New York State and NYC solar and storage tax benefits remain as of October 2026.","The federal homeowner credits for solar and batteries (Section 25D) and for heat pumps and efficiency upgrades (Section 25C) ended with 2025, and the EV charger credit (Section 30C) ended for equipment placed in service after June 30, 2026. In New York, the State solar equipment credit of 25% up to $5,000, the State sales tax exemption for residential solar and the NYC solar and storage property tax abatement remain in effect as of October 2026. A proposal for a 2026 installation that still counts a 30% federal homeowner credit is out of date.",[10,15,46,52,61,67,74,78],{"heading":11,"paragraphs":12},"Scope of this guide",[13,14],"We are a contractor, not tax advisors. This guide explains how project scope, timing and paperwork affect what you can discuss with your tax professional. It is not tax, legal or accounting advice. Tax rules change and depend on your situation. Before you make decisions, consult a CPA, such as Copper River Tax (copperrivertax.com). Outstanding Construction does not prepare tax returns and is not responsible for any tax position you take.","The information below was checked against IRS, New York State and New York City sources in October 2026.",{"heading":16,"paragraphs":17,"table":19},"Federal credits that have ended",[18],"The One Big Beautiful Bill Act, signed July 4, 2025, moved up the end dates of several energy provisions. The IRS has published the following termination rules.",{"caption":20,"head":21,"rows":25},"Federal energy provisions and their end dates, per IRS frequently asked questions on the 2025 law",[22,23,24],"Provision","What it covered","End rule",[26,30,34,38,42],[27,28,29],"Section 25D, Residential Clean Energy Credit","Solar panels, battery storage and geothermal systems at a home","Not allowed for expenditures made after December 31, 2025",[31,32,33],"Section 25C, Energy Efficient Home Improvement Credit","Heat pumps, insulation, windows, doors and home energy audits","Not allowed for property placed in service after December 31, 2025",[35,36,37],"Section 30C, Alternative Fuel Vehicle Refueling Property Credit","EV chargers in eligible census tracts","Not allowed for property placed in service after June 30, 2026",[39,40,41],"Section 45L, New Energy Efficient Home Credit","New energy-efficient homes sold or leased by builders and developers","Not allowed for homes acquired after June 30, 2026",[43,44,45],"Section 179D, Energy Efficient Commercial Buildings Deduction","Energy improvements to commercial and certain multifamily buildings","Not allowed for property whose construction begins after June 30, 2026",{"heading":47,"paragraphs":48},"Systems paid for in 2025 and completed in 2026",[49,50,51],"For Section 25D, the IRS treats an expenditure as made when the original installation is completed. A system that was signed and paid for in 2025 but completed in 2026 therefore does not qualify, regardless of when the deposit or final payment was made.","If your installation was finished close to the end of 2025, keep the documents that show when it was completed: the installer's completion certificate, the final electrical inspection and the utility's interconnection approval or permission to operate. These dates often differ, because utility approval at Con Edison or PSEG Long Island can follow completion by several weeks. Your CPA decides which record establishes the completion date.","For EV chargers, equipment placed in service from January 1 to June 30, 2026 in an eligible census tract may still be claimed on the 2026 return using Form 8911. Ask your CPA whether your address and dates qualify.",{"heading":53,"list":54},"New York State solar equipment credit",[55,56,57,58,59,60],"The credit equals 25% of qualified solar energy system equipment expenditures, limited to $5,000, and is claimed on Form IT-255.","The system must be installed and used at your principal residence in New York State.","Purchased systems qualify, as do written leases and written power purchase agreements that span at least ten years.","The credit is not refundable, but any amount above your tax due can be carried over for up to five years.","For co-ops and condominiums, the IT-255 instructions allow the building's qualifying cost to be allocated to units, and systems purchased by the co-op or condominium management are limited to 50 kilowatts. Ask the board or managing agent for an allocation letter early, since one is rarely prepared unless requested.","The instructions exclude expenditures paid with nontaxable government grants and financing charges. Ask your CPA how any incentive you received affects the amount.",{"heading":62,"paragraphs":63},"Sales tax and property tax benefits",[64,65,66],"Residential solar energy systems equipment and its installation are exempt from the 4% New York State sales tax and the Metropolitan Commuter Transportation District tax under Tax Law section 1115(ee). Local sales tax depends on the jurisdiction; Publication 718-S lists the local rates. Homeowners and landlords claim the exemption by giving the contractor Form ST-121. Solar equipment installed on commercial property is not covered by this exemption, although a permanent installation may be treated as a capital improvement.","In New York City, the solar electric generating system abatement for systems with a service start date from January 1, 2024 through January 1, 2035 equals 7.5% of the installation cost per year for four years. Each year's benefit is limited to the lowest of that amount, the annual property tax or $62,500. The city's fact sheet states that the abatement covers solar panels, battery storage or both. It is available to tax class 1, 2 and 4 properties; properties receiving ICAP, 421-a, 421-b or 421-g benefits or paying PILOTs are not eligible, which affects many newer condominiums. The Department of Buildings determines eligibility, and the Department of Finance applies the abatement beginning July 1 after approval.","On Long Island and elsewhere outside the city, Real Property Tax Law section 487 provides a 15-year exemption from the increase in assessed value caused by a solar system, unless the county, town or school district has opted out. Confirm the current status with your local assessor before counting on it.",{"heading":68,"list":69},"Heat pumps, batteries and EV chargers in 2026",[70,71,72,73],"Heat pumps: no federal homeowner credit applies to systems placed in service in 2026. Utility programs such as NYS Clean Heat through Con Edison and PSEG Long Island have offered rebates; confirm current terms with your utility before signing a contract.","Battery storage: a battery installed without solar no longer has a federal homeowner credit. In New York City it may fall under the solar and storage abatement, subject to DOB approval.","EV chargers: the Section 30C credit is not available for equipment placed in service after June 30, 2026. For questions about vehicle credits and related IRS notices, Copper River Tax has published a summary of Notice CP99D.","Leases and power purchase agreements: the company that owns the system may be subject to different federal rules than a homeowner. We cannot speak to that company's tax position; ask the provider and your CPA how it affects your agreement.",{"heading":75,"paragraphs":76},"Commercial and multifamily owners",[77],"For business and investment property, depreciation now matters more than credits. Federal law restored 100% bonus depreciation for qualified property acquired after January 19, 2025, and Section 179 can apply to certain nonresidential roofs, HVAC, fire protection, alarm and security systems. Projects that are relying on Section 179D or Section 45L should confirm with their CPA when construction began or when the home was acquired, since the June 30, 2026 cut-off dates are already past. We do not perform 179D energy modeling or certification; that work requires a qualified engineer.",{"heading":79,"list":80,"after":88},"Documents to keep",[81,82,83,84,85,86,87],"The signed contract and any change orders","Invoices that show equipment, labor and permit costs separately","Equipment specification sheets for panels, inverters, batteries, heat pumps and chargers","DOB or town permits, inspection results and sign-offs","The utility's interconnection approval and permission-to-operate letter","Records of any grants, rebates or incentives received","For co-op and condominium owners, the board's cost allocation letter",[89],"We prepare solar, battery, heat pump and EV charger proposals that list equipment, labor and permit costs separately, which is how Form IT-255 and your CPA need them. Our proposals do not count incentives we cannot confirm for your property. Electrical work is performed with our licensed partner electricians. For tax questions, consult a CPA such as Copper River Tax.",[91,94,97,100],{"q":92,"a":93},"Is the 30% federal solar tax credit still available in 2026?","Not for homeowners. The Section 25D credit is not allowed for expenditures made after December 31, 2025, and the IRS treats the expenditure as made when installation is completed. A system completed in 2026 does not qualify even if it was paid for in 2025.",{"q":95,"a":96},"Can I claim the New York State solar credit on a leased system?","The Department of Taxation and Finance lists written leases and power purchase agreements of at least ten years as eligible, for a system at your principal residence. Your CPA can confirm the amount you may claim.",{"q":98,"a":99},"Does the NYC solar abatement apply to batteries?","The city's fact sheet states that the abatement covers solar panels, battery storage or both. DOB must approve the application, and properties with 421-a, ICAP and certain other benefits are not eligible.",{"q":101,"a":102},"Is there still a federal tax credit for heat pumps?","No. The Section 25C credit is not allowed for property placed in service after December 31, 2025. Utility rebate programs may still apply; confirm current terms with Con Edison or PSEG Long Island.","2026-10-25","solar",91,[107,111,115,118,122,126],{"title":108,"url":109,"publisher":110},"FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, and 179D under Public Law 119-21 (One, Big, Beautiful Bill)","https:\u002F\u002Fwww.irs.gov\u002Fnewsroom\u002Ffaqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb","Internal Revenue Service",{"title":112,"url":113,"publisher":114},"Solar Energy System Equipment Credit","https:\u002F\u002Fwww.tax.ny.gov\u002Fpit\u002Fcredits\u002Fsolar_energy_system_equipment_credit.htm","New York State Department of Taxation and Finance",{"title":116,"url":117,"publisher":114},"Residential Solar Energy Systems Equipment (TB-ST-776)","https:\u002F\u002Fwww.tax.ny.gov\u002Fpubs_and_bulls\u002Ftg_bulletins\u002Fst\u002Fsolar_energy_equipment.htm",{"title":119,"url":120,"publisher":121},"Solar Electric Generating System (SEGS) Tax Abatement","https:\u002F\u002Fwww.nyc.gov\u002Fsite\u002Ffinance\u002Fproperty\u002Flandlords-solar-roof.page","NYC Department of Finance",{"title":123,"url":124,"publisher":125},"IRS Notice CP99D (2025) Explained","https:\u002F\u002Fcopperrivertax.com\u002Fen-US\u002F2025-tax-year-important-items\u002Fnotice-cp99d","Copper River Tax",{"title":127,"url":128,"publisher":129},"IRS通知CP99D (2025) 详解","https:\u002F\u002Fcopperrivertax.com\u002Fzh-Hans\u002F2025-tax-year-important-items\u002Fnotice-cp99d","铜河税务 (Copper River Tax)","ny-solar-heat-pump-ev-tax-credits-2026","en-US",[133,139,143,148],{"slug":134,"title":135,"description":136,"service":137,"date":138},"nyc-renovation-permits","NYC permits for renovation, electrical and plumbing work","Which renovation, electrical and plumbing jobs need a NYC Department of Buildings permit, who files it, and what changes on Long Island.","electrical","2026-10-24",{"slug":140,"title":141,"description":142,"service":137,"date":138},"electrical-panel-upgrade","Electrical panel and service upgrades for NYC and Long Island homes","When an older NYC or Long Island home needs a new panel or a bigger electrical service, what the work involves, and how long it takes.",{"slug":144,"title":145,"description":146,"service":147,"date":103},"ev-charging-without-service-upgrade","EV charging without an expensive service upgrade","Load sharing, CT-clamp load management, dryer-outlet sharing and right-sized chargers: ways to add EV charging in NYC and Long Island without upgrading your electrical service.","ev-charging",{"slug":149,"title":150,"description":151,"service":147,"date":138},"ev-charger-installation","Installing a home EV charger in NYC or Long Island","Level 1 vs Level 2 charging, panel capacity, permits, Tesla Powershare, and what to know for houses and buildings in NYC and Long Island.",1792924279906]