IRA — Inflation Reduction Act
Also known as: Inflation Reduction Act of 2022IRA 2022
The Inflation Reduction Act is the federal law signed into effect August 2022 that significantly expanded U.S. clean-energy tax credits, including the residential Section 25D (solar + battery), the residential Section 25C (heat pumps + electrification), and several commercial-side credits including Section 48E (commercial investment tax credit).
For Sunrise customers, the IRA was the reason batteries became eligible for the 30% federal tax credit in 2023-2025 (they weren't previously, unless paired with solar), and the reason the Section 25C heat pump credit grew from a small annual deduction into something worth planning around. Both of those credits have since ended — the 2025 reconciliation act terminated Section 25D and Section 25C together, for work placed in service after December 31, 2025.
From 2022 through 2025, the IRA was the headline incentive driving electrification economics. The credits made heat pumps, batteries, and solar pencil out faster. The IRA itself still exists, but several of its residential credits were modified by the One Big Beautiful Bill Act of 2025 — see Section 25D for the most consequential change.
When you see solar or battery marketing referencing "the IRA tax credit," look at the publish date. Anything written before mid-2025 may reflect now-stale credit terms.
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