Did the Federal Window Tax Credit Expire? Massachusetts Savings Options for 2026

Yes. The Federal tax credit for new energy-efficient windows expired on December 31, 2025. It is no longer available for windows installed in 2026.

The Energy Efficient Home Improvement Credit (Section 25C), which gave homeowners a credit worth 30 percent of the cost of new windows up to $600 per year, ended at the close of 2025 under the One Big Beautiful Bill Act. Windows installed in 2026 or later do not qualify for any Federal tax credit.

If you have landed on a page that still advertises a 30 percent Federal credit for a 2026 window project, that page was written before the law changed. Below is what actually applies now, what the one remaining exception is, and what a Massachusetts homeowner can still use this year.

Note that the material included in this article is general information, not tax advice. Programs of this nature can change their terms, and readers should always confirm the rules and eligibility requirements and consult a tax professional regarding their own circumstances.

Are There Any Exceptions?

There is one exception. If you installed new windows in 2025 and they were operational by December 31, 2025, you can still claim 30 percent of the product cost up to $600 on your 2025 Federal tax return.

To claim it you will need:

• IRS Form 5695, Residential Energy Credits, Part II
• Your receipts showing the product cost of the windows
• The NFRC labels or manufacturer certification statement for the windows
• The Qualified Manufacturer Identification Number, or QMID, for each qualifying product. The IRS began requiring this number on returns for property placed in service in 2025, so ask your installer or the manufacturer for it if you do not have it

One important detail that is easy to miss: the credit covers the product cost of the windows only. Labor to install windows was never eligible, even when the credit was in force.

I Paid for My Windows in 2025 but They Were Installed in 2026. Do I Still Qualify?

No, and this is the single most common misunderstanding we are hearing this year.

The Federal credit was never based on when you paid. It was based on when the windows were placed in service, which in plain terms means installed and ready to use. The IRS states in its guidance on the law change that the credit “will not be allowed for any property placed in service after December 31, 2025.”

So a deposit paid in October 2025, a contract signed in November 2025, or even the full balance paid in December 2025 does not preserve the credit if the crew installed the windows in January 2026.

Your situation	Does it qualify for the Federal credit?
Contracted and paid in 2025, installed in 2025	Yes, claim on your 2025 return
Contracted and paid in 2025, installed in 2026	No. The credit follows the install date
Deposit in 2025, balance and installation in 2026	No
Windows delivered to your driveway in December 2025, installed in 2026	No. Delivery is not placed in service
Contracted and installed entirely in 2026	No

If your project straddled the two years, bring your contract, your invoice dates and your certificate of completion to your tax professional rather than assuming either way.

What If I Forgot to Claim the Credit on My 2025 Return?

You are probably not out of time. If you installed qualifying windows in 2025 but did not claim the credit when you filed, you can generally file an amended return using IRS Form 1040-X with Form 5695 attached.

The IRS allows an amended return to be filed within three years after the date you filed the original return, or within two years after the date you paid the tax, whichever is later. A return filed early is treated as filed on the due date. For most homeowners that means a 2025 return can generally be amended through April 15, 2029.

This is worth doing. A $600 credit reduces your tax bill dollar for dollar, which is not the same as a deduction. Ask your tax professional to check whether amending makes sense in your situation.

Why Was the Federal Window Tax Credit Withdrawn?

Here is some basic background information:

• The Inflation Reduction Act of 2022 extended the Section 25C Federal tax credit through 2032 at 30 percent of cost, capped at $600 per year for windows.
• The One Big Beautiful Bill Act, signed July 4, 2025, terminated the credit for property placed in service after December 31, 2025.
• While it was in force, the credit covered 30 percent of the cost of qualifying window products, not labor.
• The maximum was $600 per year for exterior windows and skylights.
• That $600 sat inside a broader $1,200 annual limit for the Energy Efficient Home Improvement Credit.

One correction worth making, because it appears on a surprising number of websites: in its final form the credit had no lifetime cap. For 2023 through 2025 the IRS is explicit that “the credit has no lifetime dollar limit.” The $1,200 and $2,000 figures were annual limits that reset each year, and the $3,200 you may see quoted was the maximum in a single year when both buckets were used, not a lifetime ceiling.

The older version of the credit, in force through 2022, worked differently. It did carry a $500 lifetime limit, of which only $200 could ever be used for windows. That is where much of the confusion comes from, and it is also why a homeowner who claimed the credit years ago was not barred from claiming it again in 2023, 2024 or 2025.

Will the Federal Window Tax Credit Come Back?

Nobody can promise that, and you should not plan a 2026 window project around the possibility.

For the sake of completeness: on March 18, 2026, Representative Sean Casten of Illinois introduced the Energy Bills Relief Act (H.R. 7977), a broad bill that would reinstate a number of the home energy tax credits repealed in 2025. It was referred to nine House committees the same day and has recorded no action since. It has not been marked up, it has not received a vote, and nothing in it changes your 2026 tax return.

We mention it only because homeowners ask, and because we would rather you hear the accurate version than a hopeful one. Budget your project as though the Federal credit is gone, because for 2026 it is.

What Can Massachusetts Homeowners Do to Save on New Windows Today?

Because the Federal window tax credit expired, Mass Save is currently the primary option for local energy-efficient window savings. The Mass Save program provides direct financial incentives to offset the cost of new energy efficient windows, and depending on your household income, it may cover window replacement entirely.

How Does the Mass Save Windows Program Work?

Currently, the Mass Save Windows Program offers a rebate of $75 per window when replacing outdated windows.

However, there are strict criteria in place for receiving this rebate:

• You must be replacing existing single-pane windows. The rebate applies only when “replacing existing single pane windows,” so existing double-pane units do not qualify, even if their seals have failed and they are fogged. This is the requirement that disqualifies the most homeowners, so check your existing glass before you budget for the rebate. If your single-pane windows have storm windows over them, ask your Energy Specialist how they will be counted at your assessment, because Mass Save does not publish a rule either way.
• Replacement windows must meet ENERGY STAR Most Efficient certification for the Northern region. Most Efficient is a stricter standard than a basic ENERGY STAR rating, and it recognizes the top performing, most technologically innovative products on the market.
• You must have your current windows assessed and verified by a specialist before you purchase or install new windows. The official rebate form is explicit: “Customers must have their existing type and quantity of windows verified prior to purchasing and installing new windows.” You can schedule this through Mass Save Get Verified. Buy first and you put the rebate at risk, no matter how efficient the glass is.
• You must complete any weatherization recommendations before the windows go in. This is a sequencing rule, not a paperwork rule. The Mass Save windows rebate form states that customers “must complete all weatherization recommendations made during a Home Energy Assessment prior to the installation of the windows to be eligible for the rebate.” If your assessment calls for air sealing or insulation, that work has to be finished before the window crew arrives, not merely before you mail the form.
• The number of windows you can claim is set at your assessment. The specialist verifies how many of your windows are eligible, and that count is your limit. There is no separate “up to ten windows” rule, and there is no triple-pane bonus, despite what a few websites claim.

During a Home Energy Assessment, an energy specialist will assess your current energy usage and recommend improvements to save energy in your home with insulation, air sealing upgrades, and new energy efficient windows.

Can I Get New Windows at No Cost in Massachusetts?

Possibly, and almost nobody writing about this topic mentions it.

Alongside the $75 rebate, Mass Save runs an Income Eligible Program that covers the “replacement of eligible inefficient windows” at no cost for qualifying households, along with no-cost insulation, air sealing, heating systems and appliances. National Grid describes the window measure as replacement of single-pane windows with triple-pane units.

Eligibility is based on household size and gross income. Mass Save resets these figures each heating season, usually in the late autumn, so check the current table before you rely on it. For the 2025 to 2026 heating season the thresholds are:

People in household	Income Eligible Program (no-cost) 2025 to 2026 heating season	Enhanced Residential offers 2025 to 2026 heating season
1	$51,777 or less	$51,778 to $69,036
2	$67,709 or less	$67,710 to $90,279
3	$83,641 or less	$83,642 to $111,522
4	$99,573 or less	$99,574 to $132,764

One distinction matters here, and we want to be straight about it. Window replacement is listed under the Income Eligible Program. It is not currently listed among the measures in the Enhanced Residential tier for moderate-income households, which focuses on weatherization, heat pumps and related upgrades. If your income falls in the Enhanced band, plan on the standard $75 per window rebate rather than a no-cost replacement.

To start, call 866-537-7267 or find your regional Community Action Program agency through MASSCAP. These programs are delivered through CAP agencies rather than through private contractors, so this is a call you make directly. We would rather point you to a program that pays for your windows than sell you a project you did not need to pay for.

Are There Other Money Saving Options?

• Financing. You can apply for Zero-Interest Financing through the Mass Save HEAT Loan. The program offers 0 percent interest financing up to $25,000 over various multi-year terms for qualified home efficiency upgrades. Windows are eligible, but only in conjunction with completed weatherization recommendations, and a Home Energy Assessment is required. Worth noting: the HEAT Loan accepts ENERGY STAR certified replacement windows, which is a lower bar than the Most Efficient standard the $75 rebate demands. You may be able to finance a window at 0 percent that does not earn the rebate.
• Local Rebates. Check with your local utility provider, as some regional programs for savings may be in place. Municipal light plant communities are not part of Mass Save and run their own offers.
• Manufacturers and Seasonal Offers. Window manufacturers frequently run discounts or limited offers on certain models. Your window installer should be able to inform you of any special savings available.
• Contractor Financing. Your contracted installer may have a program to spread the cost of the window project itself over several months or years. See Golden Group’s financing options.

Is There a Massachusetts State Tax Credit for Windows?

No. This question comes up constantly and the answer is clear.

Massachusetts does offer a residential energy credit on Schedule EC, worth 15 percent of net expenditures up to a maximum of $1,000 per principal residence. However, that credit is for solar and wind energy property only. The Schedule EC instructions specifically exclude “energy conservation expenditures for insulation, storm or thermal windows or doors, caulking or weatherstripping.”

So for 2026 there is no Federal tax credit and no Massachusetts state tax credit for replacement windows. The savings that remain are rebates, no-cost income-eligible programs, and 0 percent financing.

What Does Mass Save Not Cover?

Being clear about this saves people real disappointment:

• Exterior doors. Mass Save does not offer a residential rebate for replacement exterior doors or storm doors. If you see a page quoting “$50 to $100 per door,” it is not accurate.
• Storm windows and low-e storm inserts. These are promoted by the Department of Energy as a low-cost efficiency measure, and they genuinely work, but there is no Mass Save rebate line item for them.
• Replacing existing double-pane windows. Even if your double-pane units have failed seals and are fogged, the $75 rebate applies only to single-pane replacement.
• Windows purchased before your assessment. The verification has to come first.
• Installation labor is not covered by the rebate, which is calculated per window.

Should I Still Replace My Windows Without the Federal Tax Credit?

If your windows are single pane, drafty, fogged from failed seals, or painted shut, replacing them still pays off in comfort and lower energy bills. New windows will provide a quieter interior and a higher resale value.

The former Federal tax credit was never the main reason to replace windows, and the current rebate in the Mass Save program is a modest amount. However, its requirements lead the way to a much better environment for your home and to real energy and cost savings.

The honest framing is this. On a typical ten-window project, the $75 rebate returns $750. That is not what makes or breaks the decision. What makes the decision is whether you are heating the outdoors every January.

How Much Can New Windows Save on Energy in Massachusetts?

According to Mass Save, a typical home can expect savings of $101 to $583 a year when replacing single-pane windows with ENERGY STAR Most Efficient certified models. Separately, ENERGY STAR reports that replacing single-pane windows with certified windows lowers household energy bills by an average of up to 13 percent nationwide. You can download the Mass Save Windows Qualified Product List as a spreadsheet to check a specific manufacturer and model.

ENERGY STAR Most Efficient is a stricter standard than a basic ENERGY STAR rating, so product selection matters. For our Northern climate zone, that means a low U-factor. The U-factor measures how well a window insulates against non-solar heat flow. Ratings generally range from 0.20, which is excellent insulation, to 1.20, which is poor. A lower number means less heat escapes through the glass and frame.

Here are the Northern zone numbers under the current ENERGY STAR Version 7.0 specification and the most recently published Most Efficient criteria, so you can check a quote against them:

Certification level (Northern zone)	Maximum U-factor	Minimum SHGC	Qualifies for the $75 Mass Save rebate?
ENERGY STAR certified (prescriptive)	0.22 or lower	0.17 or higher	No
ENERGY STAR Most Efficient	0.20 or lower	0.20 or higher	Yes

Two things to know about that table. First, ENERGY STAR also allows Northern zone windows to certify at U-factors as high as 0.26 through equivalent energy performance paths that require a higher SHGC, for example U-factor 0.25 paired with SHGC of 0.40 or higher. So a window rated above 0.22 can still be legitimately ENERGY STAR certified. It just will not clear the Most Efficient bar the rebate requires.

Second, that gap between a certified window and a Most Efficient window is small on paper and decisive at the rebate desk. Ask your installer to show you the NFRC label for the exact model being quoted, not the brand’s best-performing product, and check it against the Mass Save Windows Qualified Product List. ENERGY STAR reviews its Most Efficient criteria periodically, so confirm the current year’s numbers before you order.

SHGC, or Solar Heat Gain Coefficient, measures how much solar heat the window admits. In our climate a higher SHGC is helpful in winter, which is why the Northern criteria set a floor rather than a ceiling. The Northern zone is the only one of the four ENERGY STAR climate zones expressed as a minimum.

At Golden Group, we recommend one of the two most highly rated window manufacturers. See which one we favor for New England homes in our article Marvin Windows vs Andersen Windows, in our Learning Center.

How Do I Apply for Mass Save Rebates?

Remember these Mass Save stipulations:

1. Confirm your utility. The Mass Save Program is offered by Berkshire Gas, Cape Light Compact, Eversource, Liberty, National Grid, or Unitil. You must be serviced by one of these sponsoring utility companies to qualify.
2. Book your no-cost Home Energy Assessment and have your existing windows verified before you purchase or install anything. The verification is valid for two years.
3. Complete any weatherization recommendations from that assessment before the windows are installed.
4. Buy and install ENERGY STAR Most Efficient windows for the North region, replacing single-pane units.
5. Submit your application. The rebate is valid for purchases of materials from January 1, 2026 through December 31, 2026. Applications for 2026 rebates and all necessary materials must be postmarked or submitted online by February 28, 2027.

Note: the participating utility company sponsor reserves the right to conduct field inspections to verify installations prior to payment. Projects are randomly selected for inspection. Refusing a post-installation inspection could result in forfeiting your rebate.

One more practical tip. If you download a rebate form and it shows an old submission deadline, check the current date on the Mass Save website before you rely on it. Legacy PDF forms have lingered online with outdated deadlines.

Frequently Asked Questions

Did the Federal tax credit for new windows expire?

Yes. The Section 25C Energy Efficient Home Improvement Credit ended under the One Big Beautiful Bill Act for property placed in service after December 31, 2025.

Can I still claim a Federal window tax credit in 2026?

Only for windows installed and operational by the end of 2025, claimed on your 2025 Federal tax return. Windows installed in 2026 do not qualify.

I paid for my windows in 2025 but they were installed in 2026. Do I qualify?

No. The credit was based on when the windows were placed in service, meaning installed and ready to use, not when you paid. An install date in 2026 disqualifies the project.

What replaced the Federal window tax credit?

Nothing at the Federal level. There is no replacement Federal credit or rebate for windows in 2026. In Massachusetts, the Mass Save $75 per window rebate, the income-eligible no-cost window program, and the 0 percent HEAT Loan are what remain.

Does Mass Save offer a window rebate in 2026?

Yes. $75 per window for ENERGY STAR Most Efficient units replacing single-pane windows, after a no-cost Home Energy Assessment and completion of any recommended weatherization.

Does Massachusetts have a state tax credit for windows?

No. The Massachusetts Schedule EC residential energy credit applies to solar and wind property only, and its instructions specifically exclude storm and thermal windows, insulation, caulking and weatherstripping.

Will Mass Save pay to replace my double-pane windows?

No. The $75 rebate applies only when you are replacing existing single-pane windows, even if your double-pane units have failed seals.

Can I get windows replaced for free in Massachusetts?

Possibly. The Mass Save Income Eligible Program covers replacement of eligible inefficient windows at no cost for qualifying households, for example a family of four with gross income of $99,573 or less. Call 866-537-7267 or contact your local Community Action Program agency.

Is there a Mass Save rebate for exterior doors or storm windows?

No. Mass Save does not rebate replacement exterior doors, storm doors, or storm window inserts.

I forgot to claim the credit on my 2025 return. Is it too late?

Generally not. You can typically amend a 2025 return using Form 1040-X with Form 5695 attached, usually through April 15, 2029. Confirm your specific deadline with a tax professional.

How much can new windows save on energy in Massachusetts?

Mass Save estimates $101 to $583 a year when replacing single-pane windows with ENERGY STAR Most Efficient certified models. ENERGY STAR separately reports an average reduction of up to 13 percent on household energy bills nationwide when replacing single-pane windows.

The Bottom Line for 2026

Although Federal tax credits for new window replacements ended on December 31, 2025, there are still ways to save money through Mass Save rebates, zero percent financing, income-eligible no-cost programs, and local special offers that may be available at the time of purchase.

Keep in mind that it is vital to select a windows installer who is well-versed in the current money-saving programs available for replacement windows and other energy-saving home projects. It is also critically important to choose an installer who has expertise in window installation, can advise you on the best windows for your home, and is certified by the windows manufacturer.

Last updated September 21, 2026. Program terms and tax law change. Verify current rules with Mass Save and with a qualified tax professional before making decisions about your project.