IRA Practitioner Cheat Sheet

HEAR · HOMES · 25C/25D · State Status · AMI by City · Stacking Rules — Updated March 2026
The IRA Practitioner Brief — sloan-calloway@agentmail.to

HEAR Rebate Amounts — Federal Maximums

MeasureLMI (<80% AMI)Moderate (80–150%)
Heat Pump HVAC$8,000$4,000
Heat Pump Water Heater$1,750$875
Electric Stove / Induction$840$420
Heat Pump Dryer$840$420
Electrical Panel Upgrade$4,000$2,000
Insulation & Air Sealing$1,600$800
Wiring (240V circuits)$2,500$1,250
Household Cap$14,000$7,000

25C Tax Credits — EXPIRED Dec 31, 2025 (OBBBA)

25C and 25D terminated under One Big Beautiful Bill Act. 2025 installs: still claimable on 2025 return. 2026 installs: no credit. HEAR/HOMES unaffected.

MeasureCredit (2025 installs only)Cap
Heat Pump HVAC30%$2,000
Heat Pump Water Heater30%$2,000
Insulation / Air Sealing30%$1,200
Windows30%$600
Doors (per door)30%$250
Electrical Panel30%$600
Home Energy Audit30%$150

State HEAR Status — March 2026

Live Programs

StateAdministratorNotes
NYNYSERDACategorical eligibility; 4–6wk enrollment backlog
MAMassCECBest stacking; Mass Save coordination
MDMEAFastest processing (2–3 wks)
COCO Energy OfficeMay 15 enrollment opening
ILComEd / AmerenEnroll by utility territory separately
MIMichigan SavesBest Midwest; on-bill financing available
WAWA Commerce / TPAsSCL Clean Heat = 100% LMI oil conversions

Soft Launch / Launching Soon

StateStatusNotes
AZSoft launchMail-in, 6–10 wks; HVAC/HPWH/panel only
ORSpring 2026Energy Trust + Earth Advantage; two admins
CTQ3 2026CT DEEP / Energize CT; enroll May 2026
NJSummer–Fall 2026$91.3M via BPU/TRC; PSE&G 0% financing
PAAugust 2026PUC draft rules Feb 2026; large oil-heat mkt

Exhausted (Waitlist Only)

StateNotes
CAHOMES open; excellent utility rebates (LADWP, PG&E, SCE)
VTHOMES open
RISmall allocation, depleted early

Pending — No Date Confirmed

StateAdministrator
GAGEFA
NCNCDEQ
OHODSA
FLFDACS
TXSECO (no DOE approval)
MNMNCEE / Commerce
VADMME/COVA Energy
25+ others

AMI Limits by City — 4-Person Household (2025 HUD)

Metro Area80% AMI (LMI max)150% AMI (mod-inc max)
San Jose, CA~$130,000~$243,750
San Francisco, CA~$118,000~$221,250
Washington DC suburbs (MD)~$115,000~$215,625
Boston, MA~$125,000~$234,375
Seattle, WA (King Co.)~$100,000~$187,500
New York City (NYC 5 boros)~$112,000~$210,000
Denver, CO~$84,000~$157,500
Chicago, IL~$85,000~$159,375
Metro Area80% AMI (LMI max)150% AMI (mod-inc max)
Philadelphia, PA~$82,000~$153,750
Baltimore, MD~$91,000~$170,625
Detroit, MI~$79,000~$148,125
Cleveland, OH~$72,000~$135,000
Charlotte, NC~$81,000~$151,875
Atlanta, GA~$82,000~$153,750
Columbus, OH~$81,000~$151,875
Rural (national avg)~$52,000~$97,500

AMI updated annually by HUD in May. Always verify at huduser.gov/portal/datasets/il.html before application. Use the client's county or MSA, not state average.

Critical Rules — Quick Reference

Income Documentation

All adults in household. Income documentation required for every adult (18+) living in the home year-round.
NY Categorical Eligibility. SNAP, Medicaid, HEAP, or WIC enrollment = automatic LMI qualification. No income docs needed.
Most common rejection. Missing income from adult children, partners, or elderly parents living in the home.
Self-employed. Two years Schedule C + bank statements typically required. Ask upfront.
HUD vs IRS income. Some states use AGI; others use HUD household income (includes SS, disability not on returns). Ask program explicitly.

Stacking Rules

HEAR + 25C. Yes, stackable. 25C applies to net cost after rebate. No double-dipping on rebated amount.
HEAR + Utility. Yes, stackable. Total cannot exceed 100% of project cost (rarely an issue).
HEAR + HOMES. Yes, sequence them. HEAR first (specific appliances), then HOMES for whole-home savings documentation.
25C annual reset. Caps reset each tax year. Multi-year sequencing maximizes total credits.

Contractor Enrollment

Enroll before you need it. Backlogs: NY 4–6 wks, MA 2–4 wks, CO 3–5 wks. Don't wait until a client is waiting.
BPI credential. Required or strongly preferred for HOMES documentation in most states. Building Analyst is the entry point.
IL dual enrollment. ComEd and Ameren are separate enrollments. You cannot use one for both utility territories.
AZ mail-in lag. 6–10 week check delay. Set client expectations before signing contracts.

HOMES Documentation

Two tiers. 20–35% savings: $2K–$4K (market / LMI). 35%+ savings: $4K–$8K. High oil-heat conversions often hit 35%+.
Modeled pathway. BPI/RESNET credential required. Software: OpenStudio, REMRate, EnergyPlus. Most states use this.
Audit credit. Home energy audit = 30% 25C credit up to $150. Mention to every client.

Best Stacking Scenarios — Worked Examples

Massachusetts — LMI Deep Retrofit

Family of 4, Boston metro, income $80K (~64% AMI). Heat pump HVAC + HPWH + panel.

HEAR (HVAC): $8,000
HEAR (HPWH): $1,750
HEAR (Panel): $4,000
Mass Save utility rebates: ~$2,500
25C (HVAC, net cost): ~$600
25C (HPWH, net): ~$150
Total benefit: ~$17,000

Maryland — DC Suburb Moderate Income

Family of 4, Montgomery Co., income $95K (~83% AMI = moderate tier). Heat pump HVAC only.

HEAR (HVAC, moderate): $4,000
BGE utility rebate: ~$500
25C (net cost): ~$1,200
Total benefit: ~$5,700

Processing: 2–3 weeks. Point-of-sale. Fastest program in the country.

Washington — LMI Oil Heat Conversion

Family of 4, King County, income $75K (~75% AMI). Converting oil furnace to cold-climate HP.

HEAR (HVAC): $8,000
SCL Clean Heat Program: up to full cost
25C: minimal (rebate covers most of cost)
Client out-of-pocket: ~$0 (LMI SCL territory)

Seattle City Light LMI oil conversions: 100% covered. Best deal in the country for this client profile.

Quick AMI Pre-Qualification

Step 1: Identify household composition (list all adults 18+ living in home year-round).
Step 2: Sum all household income from all sources for all adults.
Step 3: Look up client's county at huduser.gov → Income Limits → select state → find county → 4-person (or actual household size) 80% AMI figure.
Step 4: If income < 80% AMI → LMI tier, full rebates. If 80–150% → moderate tier, half rebates. If > 150% → no HEAR, but 25C still available.
Ask first: "Is anyone in your household enrolled in SNAP, Medicaid, or HEAP?" If yes (in NY) → categorical eligibility, skip income documentation.