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Expiration & Carryforward Rules for Residential Clean Energy Credit Topic of White Paper From CRS
September 26, 2025
WASHINGTON, Sept. 26 (TNSLrpt) -- The Congressional Research Service issued the following Insight white paper (No. IN12611) on Sept. 25, 2025, by public finance analyst Nicholas E. Buffie:

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Expiration and Carryforward Rules for the Residential Clean Energy Credit

P.L. 119-21, the FY2025 reconciliation law commonly known as the One Big Beautiful Bill Act, repealed the residential clean energy credit (RCEC) for expenditures made after calendar year 2025. . . .

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