What to Know About Expiring Energy Tax Credits
The One Big Beautiful Bill Act, signed into law by President Trump, significantly shortens the timeline for several federal energy tax incentives used in residential and commercial construction. Key credits like the 25C and 25D will now expire at the end of 2025, while others, including 45L and 179D, end by mid-2026. Builders and homeowners relying on these incentives are urged to act quickly and consult tax professionals, as the IRS is expected to enforce the new deadlines strictly.