Energy Credits Update!: For Individuals, Rentals & Business
Author: Jane Ryder
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Law Updates for EAs and OTRPs
2 hours Federal Tax Updates for CTEC |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
This course reviews current eligibility and benefits for federal residential energy credits, clean vehicle credits, and business energy credits, including business vehicles, business solar, and rental real estate property. We’ll discuss new legislative changes affecting energy credits for individuals, rentals, and businesses. We'll also review current tax forms and any changes to tax forms for claiming or recapture of the credits, and special depreciation rules for assets related to the energy credits.
Publication Date: July 2025
Topics Covered
- Federal energy credits
- Business energy credits
- Solar credit
- Clean vehicles
- Energy credit recapture
- Energy credits for homeowners
- New legislation
Learning Objectives
- Identify new and revised eligibility rules for federal energy credits
- Explain business credits available for vehicles, commercial property & rentals
- Describe how to correctly report federal energy credits or recapture based on current tax forms
- Explain how to develop processes for advising clients on these federal energy credits
- Identify other potential changes which may affect energy credits
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
Understanding of federal energy credits
Advance Preparation
None
