The credit originated in 2005 and was expanded in 2022 by the Inflation Reduction Act (IRA), which also extended it through 2032. The IRA had moved the provision for 25C's expiration from subsection (h) of Section 25C to subsection (i). "At the time the law (OBBBA) was passed, subsection H contained the expiration date, and that's what was amended," Ayers said. "Despite Republican efforts to repeal this tax credit, 25C is still the law of the land through 2032, and families should keep getting the savings they were promised. The 25C credit, which reduces the amount of taxes owed, is capped at $3,200 a year, with lower limits for specific equipment and improvements.