Construction: Begin by Dec 31, 2024
Construction: Begin by Dec 31, 2032
Sunset: Later of 2032 or emissions targets
FEOCTaxpayer cannot be SFE/FIE; Material Assistance prohibited after Dec 31, 2025
Wind/Solar: Begin by July 4, 2026 OR placed in service by Dec 31, 2027; Other Tech: Begin by Dec 31, 2033
Other Tech Sunset: Phaseout starts 2034
Construction: Begin by Dec 31, 2024
Geothermal heat pumps: begin by Dec 31, 2032
Construction: Begin by Dec 31, 2032
Sunset: Later of 2032 or emissions targets
FEOCTaxpayer cannot be SFE/FIE; Material Assistance prohibited after Dec 31, 2025; 100% recapture risk
Wind/Solar: Begin by July 4, 2026 OR placed in service by Dec 31, 2027; Other Tech: Begin by Dec 31, 2033
Other Tech Sunset: Phaseout starts 2034
Based on: production/sale dates
Components Sunset: Phaseout 2030-2032
Minerals: Permanent
Based on: production/sale dates
Components Sunset: Phaseout 2030-2032
Minerals: Permanent
FEOCTaxpayer cannot be SFE/FIE; Material Assistance prohibited after July 4, 2025
Based on: production/sale dates
Wind components: Terminated after Dec 31, 2027
Critical minerals: Phaseout 2031-2033
Construction: Begin by
Dec 31, 2032
Note: Credit created in IRA but implementation begins Jan 1, 2025
FEOCNone (notably exempt)
Construction: Begin by Dec 31, 2027
Construction: Begin by Jan 1, 2033
Construction: Begin by Jan 1, 2033
FEOCTaxpayer cannot be SFE/FIE
Construction: Begin by Jan 1, 2033 (unchanged)
Applies to: existing facilities
Sunset: Dec 31, 2032
Applies to: existing facilities
Sunset: Dec 31, 2032
FEOCTaxpayer cannot be SFE (immediate); Cannot be FIE 2 years post-enactment (Jul 4, 2027)
Applies to: existing facilities
Sunset: Dec 31, 2032 (unchanged)
Based on: fuel sale dates
Sunset: Dec 31, 2027
Note: Credit created in IRA but implementation begins Jan 1, 2025
FEOCTaxpayer cannot be SFE (immediate); Cannot be FIE 2 years post-enactment
Based on: fuel sale dates
Sunset: Extended to Dec 31, 2029
FEOCLimited (EV battery supply chain only)
Based on: Purchase/acquisition
Sunset: Dec 31, 2032
FEOCLimited (EV battery supply chain only)
Based on: Purchase/acquisition
Sunset: Dec 31, 2032
TERMINATED
FEOCN/A (credits terminated)
30D & 25E & 45W: Terminated Sept 30, 2025
30C (Refueling): Terminated June 30, 2026
Based on: Installation/acquisition
25C: Through 2032; 25D: Through 2034; 45L: Through 2033
Based on: Installation/acquisition
25C: Through 2032; 25D: Through 2034; 45L: Through 2033
TERMINATED
FEOCN/A (credits terminated)
25C: Terminated Dec 31, 2025; 25D: Terminated Dec 31, 2025
45L: Terminated June 30, 2026; 179D: Terminated June 30, 2026
- SFE (Specified Foreign Entity): companies and persons from China, North Korea, Russia, and Iran, as well as parties specifically identified on a list of concerning actors, such as foreign terrorist organizations, OFAC-listed entities, Chinese military companies, or Uyghur Forced Labor list entities
- FIE (Foreign Influenced Entity): Entities where SFEs have ≥25% ownership (single) or ≥40% (combined), ≥15% debt ownership, board appointment authority, or "effective control" through payments
- FEOC (Foreign Entity of Concern): Encompasses both SFEs and FIEs as defined above
- Material Assistance: Includes engineering, procurement, construction, operation, maintenance, or financial support from prohibited entities