Updated October 9, 2026. This article originally promoted federal HVAC tax credits. The Energy Efficient Home Improvement Credit (Section 25C) is not available for property placed in service after December 31, 2025. Do not include that credit when budgeting a new 2026 installation.
HVAC Tax Credits: What Changed After 2025
Check the Current IRS Rules
Read current IRS guidance for the Energy Efficient Home Improvement Credit: https://www.irs.gov/credits-deductions/energy-efficient-home-improvement-credit. Historical eligibility depends on the installation year, qualifying equipment and applicable tax rules.
A Past Credit Is Not a Current Discount
A prior-year tax credit depends on the installation date, qualifying equipment, applicable limits and the taxpayer’s circumstances. Confirm eligibility using the IRS guidance for the relevant tax year.
Air Source Heat Pumps
Compare the actual heat-pump model, rated combination, installation requirements and suitability for your home. Equipment selection and running costs depend on the project; a past federal credit does not establish current savings.
Records for a Prior-Year Claim
For an eligible prior-year installation, consult the IRS instructions for that tax year and retain the relevant equipment and installation records. A tax professional can address your own return.
Utility incentives are separate programs. Check your utility, fuel and service eligibility, qualifying equipment, application timing and available funding before assuming a rebate. Your personalized proposal should distinguish the installed price from any incentive you may qualify for. Start a human-reviewed replacement quote at https://virhaac.com/get-your-quote. Photos are optional to start and can be sent later.