25C Tax Credit Fact Sheet

Updated: August 2025

BPA’s fact sheet outlines the 25C Energy Efficient Home Improvement Credit for contractors and home retrofit businesses. The credit covers 30% of the cost of qualifying upgrades, including insulation, HVAC systems, and energy audits. Originally extended through 2032 under the Inflation Reduction Act, the credit will now end on December 31, 2025, under the One Big Beautiful Bill Act (OBBBA).

The fact sheet covers:

• Frequently asked questions regarding the 25C tax credit
• Eligible equipment that qualifies for the credit
• Details about the home envelope credit
• Clarification on labor-related queries
• Questions concerning primary and secondary residences

Submit Your Information Below to Download the Fact Sheet

Are you a paid BPA member? Click here to visit the member-only resource library to access this fact sheet, recordings from IRA webinars, and more.