I ordered a Tesla in August 2025 but delivery is in November 2025 — do I still get the $7,500?

It depends on your contract, not the delivery date. For §30D a vehicle is 'acquired' when you have a WRITTEN BINDING CONTRACT and have made a payment (even a nominal deposit or trade-in), or when you take delivery — whichever is earlier. If your binding contract and payment were both on or before September 30, 2025, you can still claim the $7,500 even though delivery is in November. A mere reservation or unpaid order does NOT count. Keep the signed contract, proof of payment, and the dealer's Time-of-Sale Report.

What about solar panels installed in early 2026?

No. The §25D Residential Clean Energy Credit ended for expenditures made after Dec 31, 2025, and an expenditure counts as made when the original installation is completed (§25D(e)(8)(A); IRS OBBB FAQ Q7). A system paid for in 2025 but finished in 2026 does not qualify. For a newly built home, the date is when you first occupy it.

Are there any clean-energy tax breaks left in 2026?

Very few for consumers. Some transferable business credits under §45X, §45Y, and §48E remain on modified schedules. But for individual homeowners and EV buyers, the major consumer credits are gone as of Jan 1, 2026.

OBBB · Clean Energy

EV & Home Energy Credits After OBBB

Q: Did the EV or solar tax credit survive OBBB?

Mostly no. OBBBA (P.L. 119-21) accelerated termination of the IRA clean-energy credits: EV credits (New §30D, Used §25E, Commercial §45W) ended for vehicles ACQUIRED after Sept 30, 2025. Home-energy credits ended for §25C efficiency property placed in service after Dec 31, 2025, and for §25D solar/battery systems whose installation was completed after that date.

Updated August 24, 2026Reviewed for 2025 & 2026 tax years

OBBBA accelerated the end of the IRA clean-energy credits. Pick a credit and a purchase date to see whether it meets the OBBBA cutoff.

IRS-Sourced

Did the EV or solar tax credit survive OBBB?

Mostly no. OBBBA (P.L. 119-21) terminated the EV credits (§30D, §25E, §45W) for vehicles acquired after September 30, 2025, and the home-energy credits for §25C property placed in service, and §25D systems whose installation was completed, after December 31, 2025.

§30D New Clean Vehicle Credit (up to $7,500) — ended after Sept 30, 2025 (acquired date).
§25E Used Clean Vehicle Credit (up to $4,000) — ended after Sept 30, 2025.
§45W Commercial Clean Vehicle Credit (up to $40,000) — ended after Sept 30, 2025.
§25C Energy Efficient Home Improvement Credit ($3,200/yr max) — ended after Dec 31, 2025 (placed-in-service).
§25D Residential Clean Energy Credit (30% solar/battery, no cap) — ended after Dec 31, 2025 (installation-completed date, not payment date).

Source:OBBBA (P.L. 119-21), IRS clean-vehicle and home-energy credit pages

Check eligibility

Which credit?

New qualifying plug-in electric or fuel-cell vehicle. Split into two $3,750 halves (battery components + critical minerals). Income limits apply.

Vehicle acquisition date

OBBBA cutoff: September 30, 2025

Enter the EARLIER of your delivery date or your binding-contract-plus-payment date. A binding contract + payment on/before the cutoff qualifies even if delivery is later.

What "acquired" vs "placed in service" vs "installation completed" means

Acquired (§30D, §25E, §45W): the EARLIER of (a) taking delivery/title, or (b) a written binding contract PLUS a payment. A binding contract + payment on or before Sept 30, 2025 locks in the credit even if the car is delivered later. A reservation with no binding contract does not.
Placed in service (§25C): When the improvement is installed and operational, not the purchase date.
Installation completed (§25D): An expenditure is treated as made when the original installation is completed, not when you pay (§25D(e)(8)(A)). A system paid for in 2025 but finished in 2026 does not qualify. For a newly built home, the date is when you first occupy it.

Verdict

Meets the date cutoff

Meets the date cutoff — acquired on or before September 30, 2025 (0 days inside the OBBBA cutoff). The credit still depends on the limits below (income, price, and vehicle or equipment rules).

CreditIRC §30D

Max amountup to $7,500

CutoffSeptember 30, 2025

Other limits that still apply

MAGI cap: $300k married-joint / $225k head of household / $150k others — uses the LOWER of this year's or last year's modified AGI.
MSRP cap: $80,000 for vans, SUVs & pickups; $55,000 for all other vehicles.
Splits into two $3,750 halves (critical-minerals + battery-component sourcing). Many vehicles qualified for only one half ($3,750).

OBBBA P.L. 119-21

Read IRS page for New EV Credit

What OBBB actually did

The Inflation Reduction Act of 2022 extended the clean-vehicle credits through 2032 and expanded the residential energy credits. The One Big Beautiful Bill Act (OBBBA, P.L. 119-21), signed July 4, 2025, accelerated termination of every major consumer clean-energy credit.

Vehicles (§30D, §25E, §45W): the acquisition-date cutoff is September 30, 2025. A written binding contract plus a payment on or before Sept 30 locks in the credit even if delivery slips to later in 2025 or 2026; a non-binding reservation or unpaid order does not.

Home energy (§25C, §25D): the cutoff is December 31, 2025. For §25C it is the placed-in-service date. For §25D an expenditure counts as made when installation is completed, so a solar system paid for in full in 2025 but installed in early 2026 does not qualify (IRS OBBB FAQ Q7).

Sources & References

Primary references used for this content

P.L. 119-21

One Big Beautiful Bill Act §§70501–70507 — Clean Energy Termination

OBBBA termination provisions

View on congress.gov

IRS §30D

Credits for New Clean Vehicles

View on irs.gov

IRS §25E

Used Clean Vehicle Credit

View on irs.gov

IRS §25C

Energy Efficient Home Improvement Credit

View on irs.gov

IRS §25D

Residential Clean Energy Credit

View on irs.gov

✓5 primary sources; links re-checked on a weekly rotation by the source watcher

Disclaimer: This calculator provides estimates for educational purposes only. Not tax, legal, or financial advice. Results may vary based on your specific circumstances. Consult a qualified CPA or tax professional for personalized guidance.