OBBBA — One Big Beautiful Bill Act
Also known as: One Big Beautiful BillOBBBA 2025
The One Big Beautiful Bill Act is the federal budget reconciliation law signed in 2025 that, among many other things, modified the IRA's residential clean energy tax credits. The most consequential change for homeowners: it terminated Section 25D (the 30% residential solar + battery credit) for systems installed after December 31, 2025.
OBBBA terminated BOTH residential energy credits on the same date. Section 25D ended for expenditures made after December 31, 2025; Section 25C — heat pumps and a supporting panel upgrade — ended for property placed in service after December 31, 2025. Section 30C, the home EV-charger credit, ended too. A lot of coverage at the time reported only the 25D termination, which is why the 25C change is still widely missed.
OBBBA is the reason your 2026 solar install no longer qualifies for the federal 30% credit if you own the system. Leased / third-party-owned systems are still federally-credited via the commercial Section 48E, just routed through the installer instead of the homeowner.
Honest, plain-language explanation of OBBBA's residential-credit changes is part of why we wrote our solar tax credit guide. Most solar marketing online still references the IRA credit as if nothing changed.
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