The Internal Revenue Service is a bureau of the US Department of the Treasury. It administers and enforces federal tax laws and helps taxpayers meet their tax responsibilities.
Investment tax credit for manufacturers and other entities building clean-energy or critical-materials facilities, or cutting emissions at existing factories, with allocations already awarded in two completed rounds.
Tax credits for individuals, businesses and eligible tax-exempt or government entities installing EV charging or qualifying fuel equipment in eligible US locations; only property put into service by 30 June 2026 qualifies.
A US tax credit for businesses and eligible tax-exempt or public entities investing in qualifying zero-emissions electricity generation and energy storage.
A tax deduction for qualifying energy-saving lighting, heating, cooling and building-envelope installations in US commercial buildings, claimed by owners or allocated designers.
A federal tax credit for contractors who owned and built certified energy-efficient US homes sold or leased for residential use by 30 June 2026.