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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)
These FAQs are being issued to provide general information to taxpayers and tax professionals as expeditiously as possible.
The small but mighty federal tax credit that supports 240,000 jobs nationwide
When it comes to delivering savings to Americans while bolstering domestic jobs, the federal Energy Efficient Home Improvement Tax Credit (also known as the 25C tax credit) punches well above its weight.
45L and 25C Energy Efficiency Tax Credits Cut Household Costs
Two federal tax credits are helping homeowners around the country save money on energy bills. These fact sheets provide new analysis on the benefits these credits deliver.
California Energy Commission Solar PV, Battery Storage, and Electric-Ready Fact Sheets for the 2022 Energy Code
The California Energy Commission has developed new solar photovoltaic (PV), battery storage, and electric ready online fact sheets to support the 2022 Energy Code. The fact sheets are available via the Online Resource Center.




