Residential clean energy credit repealed

(a) In general Subpart A of part IV of subchapter A of chapter 1 is amended by striking section 25D (and by striking the item relating to such section in the table of sections for such subpart). (b) Conforming amendments (1) Section 23(c)(1) is amended by striking and section 25D. (2) Section 25(e)(1)(C) is amended by striking sections 23 and 25D and inserting section 23. (3) Section 1016(a) is amended by striking paragraph (34). (c) Effective date The amendments made by this section shall apply to expenditures paid or incurred in taxable years beginning after December 31, 2025.