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Expiration and Carryforward Rules for the Residential Clean Energy Credit

Published Sep 25, 2025Updated Nov 22, 2025

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

Expiration and Carryforward Rules for the Residential Clean Energy Credit — Informed