Back to top

Residential Energy Conservation Subsidy Exclusion

You can exclude from gross income any subsidy provided, either directly or indirectly, by public utilities for the purchase or installation of an energy conservation measure for a dwelling unit. This includes installations or modifications that are primarily designed to reduce consumption of electricity or natural gas, or improve the management of energy demand.

Funding Entity: 
US Internal Revenue Service
Source: 
Federal
Category: 
Tax Exemption
Eligible Project Type: 
New Construction
Rehabilitation
Amount: 
100% of subsidy.
Compatibility with other opportunities: 
To be used in conjunction with subsidies from public utilities.
Purpose of Funds: 
Other
Last Updated: 
09/15/2023
Back to top