Okay, here’s a breakdown of the key deadlines for these tax credits, extracted from the provided text. I’ll present it in a clear, concise format.
Tax Credit Deadlines (as of the provided text):
25C (Energy efficient home enhancement credit): Property must be placed in service by December 31, 2025.
25d (Residential clean energy credit): Expenditures must be made by December 31, 2025. (Installation completed by this date is key – see details below)
25e (Previously-owned clean vehicles credit): Vehicle must be acquired by September 30, 2025.
30C (Alternative fuel vehicle refueling property credit): Property must be placed in service by June 30, 2026.
30D (New clean vehicle credit): Vehicle must be acquired by September 30, 2025.
45L (New energy efficient home credit): Qualified new energy efficient home must be acquired by june 30, 2026.
45W (Qualified commercial clean vehicle credit): Vehicle must be acquired by September 30, 2025.
179D (Energy efficient commercial buildings deduction): Construction must begin by June 30, 2026.
Crucial Clarifications (from the text):
“Acquired” (for vehicles – 25e,30D,45W): Means a written binding contract and a payment (down payment or trade-in) have been made.
Placed in Service (for vehicles): You can still claim the credit if you acquire a vehicle before the deadline, even if you don’t put it into use (place it in service) until after the deadline.
Residential Clean Energy (25d): The credit is tied to when the installation is completed or,for new construction/reconstruction,when you first use* the structure.Completing these after December 31, 2025, disqualifies the credit.
Disclaimer: As the text itself notes, this is based on FAQs and is subject to change by the IRS. Always refer to official IRS publications and consult wiht a tax professional for specific advice.
