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Sec. 25C Energy Efficient Home Improvement Tax Credit

Federal government · Federal program

Up to 30% of eligible costs, with a $3,200 annual maximum.

Federal tax credit for homeowners who make eligible energy-efficiency upgrades, including audits, panel upgrades, heat pumps, heat pump water heaters, and weatherization. The page says the credit can be up to 30% of costs, with a $3,200 annual maximum.

Last verified: August 22, 2026
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Program details

How it works

Maryland’s single-family homes page lists this federal incentive as a tax credit available to homeowners for eligible energy-efficiency improvements. The page frames it as one of several incentives Maryland homeowners may use to reduce the cost of home upgrades.

What the money covers

Eligible improvements named on the page include:

  • Home energy audits
  • Electrical panel upgrades
  • Heat pumps
  • Heat pump water heaters
  • Weatherization measures

Amounts and matching

  • Homeowners may be eligible for a tax credit up to 30% of eligible costs.
  • The annual maximum stated on the page is $3,200.

How to apply

The page does not give an application process, filing form, or step-by-step instructions.

Timing and deadlines

The page does not state a deadline or program end date.

Full eligibility details

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