Heat pump tax credit 2026: what ended, what’s still available
The federal tax credits for heat pumps ended for anything installed after December 31, 2025. If a heat pump goes in during 2026, you cannot claim them. What is left is help from states, utilities and nonprofits, and whether a given program is open today depends on the program.
Tax rules checked against the IRS on 2026-09-21. The program data below is read from each administrator’s own page and shows its own check date.
What ended
| Credit | What it paid | Last installations |
|---|---|---|
| Energy Efficient Home Improvement Credit (section 25C) | 30% of the cost: up to $2,000 a year for heat pumps and heat pump water heaters, and up to $1,200 a year for other improvements such as windows, doors, insulation and energy audits. | Installed by December 31, 2025 |
| Residential Clean Energy Credit (section 25D) | 30% of the cost with no cap, including geothermal heat pumps, as well as solar panels and batteries. | Installed by December 31, 2025 |
Sources: the IRS pages for the Energy Efficient Home Improvement Credit and the Residential Clean Energy Credit.
Can you still claim it?
Only for work installed in 2025 or earlier, and on the tax return for the year it was installed. The IRS says the credit is claimed for the year the property is installed, not merely purchased: a heat pump bought in 2025 but installed in 2026 does not qualify.
What’s still available
Rebates from states, utilities and nonprofit programs. They are not a like-for-like replacement. The administrator pays, usually the contractor or as a discount at purchase. Size and rules depend on where you live, often on which utility serves you, and many have a cap or close when the money runs out. Below are the programs we track.
Largest payments we track
Programs that are open now. Amounts are the most a household can receive; what you get depends on the equipment and, in some programs, on income.
- Up to $25,000 Mass Save Enhanced Heat Pump Rebates: ground source heat pump: whole-home or partial-home (income-based). Checked 2026-09-21.
- $13,900 Efficiency Maine Mobile Home Initiative (income-based). Checked 2026-09-21.
- Up to $11,000 Con Edison Air-Source Heat Pump Incentives. Checked 2026-09-21.
- Up to $5,000 DCSEU Residential Heating & Cooling Rebates. Checked 2026-09-20.
- $4,000 SMUD Heat Pump Water Heater Rebates: gas-to-electric, 80 gallons or larger. Checked 2026-09-21.
State by state
We track 32 programs in 18 states so far, and the list is growing. A state that is not listed is not yet covered, which does not mean it has no programs.
| State | Tracked | Open now | Not open | Not confirmed | Last checked |
|---|---|---|---|---|---|
| California | 7 | 6 | 1 | 0 | 2026-09-21 |
| Colorado | 1 | 1 | 0 | 0 | 2026-09-21 |
| Connecticut | 2 | 2 | 0 | 0 | 2026-09-21 |
| District of Columbia | 1 | 1 | 0 | 0 | 2026-09-20 |
| Illinois | 1 | 0 | 0 | 1 | — |
| Maine | 3 | 3 | 0 | 0 | 2026-09-21 |
| Maryland | 1 | 1 | 0 | 0 | 2026-09-21 |
| Massachusetts | 2 | 2 | 0 | 0 | 2026-09-21 |
| Michigan | 1 | 0 | 0 | 1 | 2026-09-21 |
| Minnesota | 1 | 1 | 0 | 0 | 2026-09-21 |
| New Hampshire | 1 | 0 | 0 | 1 | — |
| New Jersey | 1 | 1 | 0 | 0 | 2026-09-21 |
| New York | 5 | 2 | 0 | 3 | 2026-09-21 |
| Oregon | 1 | 0 | 0 | 1 | 2026-09-21 |
| Rhode Island | 1 | 0 | 0 | 1 | — |
| Vermont | 1 | 1 | 0 | 0 | 2026-09-20 |
| Washington | 1 | 0 | 0 | 1 | — |
| Wisconsin | 1 | 1 | 0 | 0 | 2026-09-21 |
Before you buy
- Check which date counts: installation, purchase or application.
- Many programs require the work to be done by a contractor on the administrator’s list, for example Mass Save, SMUD and Energize CT.
- Look at the date we last checked the program, and confirm with the administrator before you spend anything.
Federal help that still exists
The Department of Energy’s Home Energy Rebates (HEEHRA and HOMES) are run through state energy offices, and each state has its own timing. We track the ones we have verified : California’s is currently waitlist only (checked 2026-09-21) .
How we check. This is a guide to what programs publish, not tax advice.