Incentive intelligence
What still pays in 2026 — by state, with receipts
Federal credits changed dramatically after OBBBA. We track what's live, what's expiring, and what it's worth — so you don't design a project around money that no longer exists.
Federal first
Three federal facts to build around
Expired
Residential credits (25C / 25D)
The 30% homeowner credits for heat pumps and solar ended Dec 31, 2025. Home projects in 2026 lean on utility rebates, SRECs, and (pending) HEAR/HOMES state rebates instead.
Deadline live
Commercial solar ITC — 30% (§48E)
Still fully available — but most projects starting now must be placed in service by Dec 31, 2027. That's roughly 18 months. Contract with milestones; don't gamble the 30%.
Still stacking
MACRS + direct pay
5-year MACRS with 100% bonus depreciation adds ~15–20% of solar cost in tax value for businesses; tax-exempt owners can take the ITC as a direct payment.
Details, citations, and the 179D sunset story: read the full 2026 Incentives Guide →
Explore by state
The 2026 incentive map
All 50 states and DC, color-coded by how strong the stackable solar + heat-pump/VRF incentives are. Hover a state for the headline numbers; click any state for its full guide. Federal incentives apply everywhere.
Browse & search all states →Tiers reflect stackable rebates, solar performance value (SREC / SMART / adjustable-block), and net metering. Source: DSIRE (dsireusa.org) and program administrators. States without a published guide still qualify for federal incentives — more guides are being added.
State spotlight
The Mid-Atlantic advantage, program by program
High rates, real rebates, and the country's richest SREC market make MD · DC · VA the best place in America to pair VRF with solar in 2026.
At a glance
Best all-around stack- Residential rate
- 22.1¢/kWh
- Commercial rate
- 16.4¢/kWh
- SREC price
- ≈ $55/MWh
- Net metering
- Full retail ✓
- Solar sales tax
- Exempt (saves ~6%)
Programs writing checks
- CommercialEmPOWER business HVAC: ≈$500/ton for VRF heat pumps (Pepco C&I; BGE comparable) + custom tracks. Pre-approval before purchase is mandatory.
- ResidentialEmPOWER midstream rebates: ≈$1,300–$1,700 per qualifying heat pump, $800 ductless — applied at the distributor, no paperwork for the homeowner.
- ResidentialWhole-home electrification (HPwES): up to $15,000 or 75% of project cost; income-qualified pathways (LIEEP) go further.
- SolarSRECs ≈$55/MWh (a 60 kW array ≈ $4,300/yr) + Solar Access Program: $750/kW up to $7,500 for income-qualified homes.
- WatchHEAR/HOMES federal rebates (≈$137M allocated to MD): not yet accepting applications as of July 2026 — join waitlists, don't wait on it.
At a glance
SREC capital of the US- Residential rate
- 25.4¢/kWh
- Commercial rate
- 23.3¢/kWh
- SREC price
- $367.50/MWh (!)
- Net metering
- Full retail ✓
- Fastest modeled payback
- < 4 yrs (elec-heat office)
Programs writing checks
- SolarDC SRECs at $367.50/MWh often out-earn the electricity itself — a 60 kW array generates ≈$28,700/yr in SRECs alone. This single number reshapes every DC project's economics.
- CommercialDCSEU commercial HVAC: listed heat-pump rebates ($375–$700/unit) plus the custom incentive track — the right door for VRF; up to $100k per site per fiscal year; pre-approval required. No incentives for new gas equipment.
- ResidentialDCSEU electrification rebates for qualifying heat pumps, with substantially larger amounts for income-qualified households (Solar for All / Affordable Home Electrification).
- NoteBuilding Energy Performance Standards (BEPS) compliance pressure makes electrification upgrades double-count: incentive money now, penalty avoidance later.
At a glance
Fuel-switch country- Residential rate
- 17.4¢/kWh
- Commercial rate
- 10.3¢/kWh
- SREC price
- $27–33/MWh ↗
- Net metering
- Full retail ✓ (SCC, Apr 2026)
- Property tax on solar
- Exempt ≤25 kW res
Programs & angles
- Fuel switchOil, propane & resistance conversions are the star: at VA fuel prices, VRF alone often saves ~$0.40–0.55/ft²·yr before any solar — the strongest pure-HVAC play in the region.
- PolicyNet metering defended: the SCC's April 2026 NEM 2.0 ruling kept full-retail credits (and APCo's proposed 70% export cut was rejected in 2025). Solar math holds.
- RisingSRECs likely to climb: 2026 law lifts the in-state solar requirement 1% → 4.5%; analysts project meaningful price gains within ~18 months.
- FinancingC-PACE statewide for commercial VRF + solar; check Dominion C&I efficiency programs for custom incentives.
Outside MD · DC · VA?
DSIRE (NC Clean Energy Technology Center) is the authoritative national database of every state, utility, and local program. Our calculator falls back to national-average assumptions — DSIRE tells you what to add on top.
Programs change. We watch them so you don't.
Get an alert when a program in your state opens, closes, changes value, or nears its budget cap — usually within days of the announcement.
See your full incentive stack, line by line
The calculator applies every program above to your building automatically.
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