Prevailing Wage and Apprenticeship
Residential & Energy Efficiency
Energy Tax Resource Library
Sections 25C, 25D, 179D and 45L
Residential & Energy Efficiency
These tax benefits are focused on encouraging taxpayers to make residential and commercial structures energy efficient. They were severely curbed by the One Big Beautiful Bill, signed by the President in July of 2025. Specifically, the Sections 25C and 25D are not available for property placed in service or expenditures made after December 31, 2025. The Section 45L tax credit and Section 179D phase out later in 2026. For more information see "One Big Beautiful Bill Act to Scale Back Clean Energy Tax Credits Under Inflation Reduction Act," (Holland & Knight Alert, June 30, 2025).