IR-2025-86, Aug. 21, 2025
WASHINGTON — The Internal Revenue Service today issued frequently asked questions (FAQs) in Fact Sheet 2025-05 relating to the modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, and 179D under the One, Big, Beautiful Bill Act (OBBBA).
These FAQs provide guidance on several energy credits and deductions that are expiring under OBBBA and their termination dates.
The FAQs also provide clarification on the availability of the new clean vehicle credit, the energy efficient home improvement credit and the residential clean energy credit, among others.
More information about reliance is available.
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