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FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBB)

August 22, 2025|

These FAQs are being issued to provide general information to taxpayers and tax professionals as expeditiously as possible.

Retrofitting America’s Homes: Designing Home Energy Programs that Leverage Federal Climate Investments with Other Funding

June 3, 2024|

This white paper identifies strategies that policymakers, efficiency program administrators, and other decision makers can use to support home energy efficiency upgrades by braiding and stacking new federal funds with existing state, local, utility, and other resources.

Guidelines for Maximizing the Benefits of Federal Investments in Buildings

May 22, 2024|

The Inflation Reduction Act (IRA) and the Infrastructure Investment and Jobs Act (IIJA) will unleash billions of dollars of funding for building retrofits. To see equitable results from this funding, policy makers and program designers need to intentionally co-create retrofit programs that serve residential buildings in low- and moderate-income communities.