Tax Incentives from the Inflation Reduction Act

Credits towards energy efficiency home projects
home improvements
Author

Courtney Konieczko

Published

January 7, 2023

Inflation Reduction Act Credits

Due to the recent passage of the Inflation Reduction Act there has never been a better time to develop clean energy projects and improve your energy efficiency. Below highlights opportunities for homeowners that are available from the Inflation Reduction Act as of January 1, 2023. You can also read more about ways you can tap into IRA funding here.

Because Inflation Reduction Act is a mix of tax credits and incentives, the benefits will vary based on a homeowner’s specific situation. Rewiring America has a calculator that lets a user input their specific data and see estimated credits. You can also visit the IRS Fact Sheet to learn about the specifics of each of these credits and a summary table for each category here.

Energy efficiency

30% of the cost, up to $1,200 per year, in tax credits for home energy efficiency upgrades, with no income limits. These credits can be claimed annually for different projects. Available credits include:

  • Home energy audits (up to $150)

  • Insulation materials (up to $1,200)

  • Windows, including skylights (up to $600)

  • Exterior doors (up to $250 each/$500 total for all exterior doors)

  • Efficient air conditioners, efficient heating equipment, and efficient water heating equipment (up to $600)

  • Electric or natural gas heat pumps, heat pump water heaters, and biomass stoves (up to $2,000 –annual limit may be exceeded).

  • Electric panel or circuit upgrades for new electric equipment (up to $600)

  • Geothermal heat pumps and solar (water heating) (up to $1,200)

Solar Installations

Residential solar power

  • 30% of eligible expenses for solar installation with no dollar cap or income qualifiers.

Electric Vehicles

New electric vehicles

  • $3,750 credit for electric vehicles with batteries produced in North America

  • $3,750 credit for electric vehicles using a certain percentage of critical battery minerals extracted or processed in the United States.

  • DOE list of eligible vehicles

  • Total tax credit available is $7,500

  • Pickups, SUVS, and vans must cost < $80,000

  • Cars must cost < $55,000

  • Income requirements: Joint tax return < $300,000; Head of household <$225,000; Single-payer <$150,000

Used electric vehicles

  • $4,000 tax credit or 30% of vehicle’s sale price

  • Stipulations: vehicle’s model must be at least two years older than the current “new” model year, and total vehicle cost must be <$25,000

  • Income requirements: Joint tax return <$150,000; head of household <$112,300; single-payer <$75,000


Original text from the e-mailed newsletter from the Dane County Office of Energy and Climate Change