Vegas Climate · Decisions

Federal 25C Credit Status for 2026 HVAC Projects

The federal Section 25C credit ended for property placed in service after December 31, 2025. Here is what that means for a 2026 HVAC budget.

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Quick answer
  • Section 25C is unavailable for property placed in service after December 31, 2025.
  • Do not include a federal 25C credit in the budget for equipment installed in 2026 or later.
  • NV Energy utility programs are separate and may still apply when current eligibility rules are met.
  • For equipment placed in service during 2025, keep the invoice and certification records and consult a qualified tax professional.
Section 01

What changed after 2025

The federal Section 25C Energy Efficient Home Improvement Credit is not available for property placed in service after December 31, 2025. That means a heat pump, central air conditioner, furnace, or qualifying water heater installed in 2026 or later should be priced without a federal 25C credit. The relevant date is when the equipment is placed in service, not when a proposal is signed or a deposit is paid. Homeowners should not accept a 2026 sales proposal that subtracts an expired federal credit from the advertised project cost.

Section 02

Utility incentives are separate

NV Energy programs are separate from federal tax law. A current utility rebate may still reduce project cost, but program funding, equipment thresholds, contractor requirements, and income qualifications can change. We verify the current utility program and the exact equipment model before including any incentive in writing. If eligibility cannot be confirmed, the proposal should show the full project price without the incentive.

Section 03

What to keep for a pre-2026 installation

If qualifying equipment was placed in service on or before December 31, 2025, keep the final paid invoice, manufacturer certification statement, model numbers, and AHRI certificate with your tax records. Ask a qualified tax professional how the rules apply to your specific filing. JMAC provides equipment and installation documentation, but we do not provide tax advice or promise a tax result.

When to call us

The next step.

If a 2026 HVAC quote includes a federal 25C credit, call JMAC at 702-227-5622 for a free second opinion. We will separate verified current incentives from expired or unconfirmed claims.

Book a Free 2nd Opinion702-227-5622
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