The following expenses qualify for a tax credit under the Energy Efficient Home Improvement section, building envelope components.
- Insulation and air sealing materials or systems that meet International Energy Conservation Code (IECC) standards in effect as of the beginning of the calendar year that is 2 years prior to the calendar year in which such component is placed in service. For example, materials or systems installed in 2025 must meet the IECC standard in effect on Jan. 1, 2023. These items don't have a specific credit limit, other than the maximum credit limit of $1,200. Insulation and air sealing materials or systems are they only types of qualifying property that do not have to meet the qualified manufacturer and PIN requirements.
Labor costs for installing building envelope components don't qualify for the credit.
See Insulation - Energy Star Tax Credits