For a home project finished in 2026, there's no federal home energy tax credit left to stack. The 25C and 25D credits ended after December 31, 2025, so stacking now means combining utility and local rebates, and their rules limit that too.
So the old "rebate plus 30% credit" formula doesn't apply to 2026 projects. Here's how stacking works now, based on the program rules published on October 8, 2026.
Can I Still Stack Federal Tax Credits With Utility Rebates?
Only for work finished in 2025. The 25C credit ended for property placed in service after December 31, 2025, and 25D ended for expenditures made after that date, according to IRS Fact Sheet FS-2025-05. A 2026 project has no federal home energy credit to combine.
| Federal credit | When it ended (IRS FS-2025-05) |
|---|---|
| 25C, energy efficient home improvement (ended) | Property placed in service after December 31, 2025 |
| 25D, residential clean energy (ended) | Expenditures made after December 31, 2025 |
| 30C, EV charging equipment (ended) | Property placed in service after June 30, 2026 |
For 2025 work, the IRS page says the 25C credit, which ended after December 31, 2025, is claimed for the tax year the property is installed, not just bought. The guide to the federal home energy credits that ended covers the 2025 return.
Can I Combine Two Utility Rebates on the Same Product?
Usually not. LADWP's Consumer Rebate Program terms say participants can't receive more than one rebate for the same product from more than one California electric or gas utility. A home also has one electric utility, so its own utility's rebate is normally the ceiling for that product.
So stacking two utility rebates on one heat pump isn't the plan. And each program has its own per-household or per-residence limits:
- PG&E Residential EV Charging Rebate: limited to one per eligible household.
- LADWP pool pumps and whole house fans: limit 1 per residence.
- LADWP rebates in general: the rebate can't exceed the price paid.
Which Rebates Can Be Combined?
Rebates for different purchases can usually be combined if each program's rules are met. PG&E's EV programs show how: one pays toward a used EV, the other toward a home charger, and PG&E's charger page accepts a recent used-EV Rebate Plus approval as income proof.
PG&E's Residential EV Charging page lists 3 ways into its income-qualified Rebate Plus option. One of them is having taken part in the Rebate Plus option of the Pre-Owned EV Rebate within the last 12 months. The PG&E EV rebates overview covers both programs.
Some rebates also require another step first. SMUD's page, for example, lists a $2,000 Go Electric bonus or panel upgrade rebate that requires a gas-to-electric conversion.
What About State Heat Pump Rebates?
For new single-family projects, they're not available. TECH Clean California's page says its single-family heat pump incentives have been reserved statewide since November 14, 2025, and HEEHRA single-family rebates have been fully reserved statewide since February 24, 2026.
TECH's page adds that waitlisted HEEHRA projects only qualify if the heat pump is installed after the reservation is approved. So installing first and applying later doesn't work for a waitlisted project.
What Order Should I Apply In?
Read each program's timing rule before buying, because they differ. LADWP requires applying after purchase and installation, within 12 months of purchase. PG&E's charger Standard option allows 180 days from purchase, and its Rebate Plus option needs pre-approval before a contractor installs.
A simple order that fits most rules:
- Check the programs for your address with the free rebate calculator.
- Get any pre-approval a program requires before work starts.
- Keep paid, itemized invoices, model numbers and permits.
- Apply within each program's window.
LADWP's terms also note that rebates over $600 may be reported to the IRS, so a tax advisor can say whether yours is taxable.
Official Sources
Every rule and amount on this page comes from the official program pages listed here, checked on October 8, 2026, not from third-party lists.
- IRS FS-2025-05, the IRS table showing when each federal credit ended
- LADWP Consumer Rebate Program terms (PDF), the one-rebate-per-product rule and 1099 note
- TECH Clean California single-family incentives, which shows TECH and HEEHRA single-family incentives as fully reserved
Frequently Asked Questions
Did the federal heat pump tax credit end?
Yes. The 25C credit, which paid up to $2,000 a year for qualified heat pumps, ended for property placed in service after December 31, 2025, according to IRS Fact Sheet FS-2025-05. A heat pump installed in 2026 can't stack a federal credit on top of a utility rebate.
Can I get two utility rebates for one heat pump?
Generally no. LADWP's terms bar more than one rebate for the same product from more than one California electric or gas utility, and a home has one electric utility. So the realistic maximum is your own utility's rebate, for example LADWP's up to $2,500 per ton for a qualifying heat pump.
Are utility rebates taxable?
Sometimes. LADWP's Consumer Rebate Program terms say that under certain conditions incentives may be taxable, and rebates over $600 may be reported to the IRS on Form 1099. LADWP recommends asking a tax advisor, and other utilities may have similar rules.
See what stacks at your address. Check the verified programs with the free rebate calculator.