Glossary · IRC §25C · 26 U.S.C. §25C
Energy Efficient Home Improvement Credit
Energy Efficient Home Improvement Credit (Section 25C) — 30 percent credit for qualifying improvements, terminated after December 31, 2025.
In the Guide
This section is treated in Chapter 4. The published chapter summary is the source of the definition above. The full reasoning, citations, and worked examples are in the book.
Related in this chapter
- IRC §21 — Child and Dependent Care Credit
- IRC §24 — The Child Tax Credit
- IRC §25A — Education credits
- IRC §25B — Saver's Credit
- IRC §25D — Residential Clean Energy Credit
- IRC §30D — Clean Vehicle Credits
Cite as: Diaz, Paul D. THE TAX CUTTERY® Guide to Federal Income Taxation, Professional Edition, Chapter 4: Credits — Direct Offsets to Tax. IRC §25C (26 U.S.C. §25C). taxguide.tax/irc/25C
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