Federal energy credits, regional conservation documents, equipment lists, and state building reporting schedules address different parts of energy efficiency. The IRS describes the termination dates for the section 25C and 25D credits; BPA publishes project requirements and product references; Washington Commerce publishes its Clean Buildings reporting schedule. Together, these sources describe federal tax cutoffs, the documentation behind regional efficiency projects, and Washington's building-size deadlines.
Federal Credits and Installation Dates
The IRS energy-credit FAQ says the energy efficient home improvement credit under section 25C is not allowed for property placed in service after December 31, 2025. For the residential clean energy credit under section 25D, no credit is allowed for expenditures made after December 31, 2025. The two provisions share a cutoff date, with 25C expressed in terms of property placed in service and 25D expressed in terms of expenditures.
Section 25D also has a specific timing rule for installation. The IRS explains that an expenditure for an item is treated as made when its original installation is completed. An advance payment therefore does not secure the credit for property whose installation finishes after December 31, 2025. The FAQ explicitly answers no to whether paying on or before that date allows a credit for property installed or constructed later. The IRS attributes this expenditure-timing rule to section 25D(e)(8)(A).
BPA's Regional Implementation Documents
BPA's Energy Conservation Implementation Manual provides guidelines and requirements for implementing conservation projects in the region. Its audience includes customer utilities, program partners, and regional stakeholders, and its purpose includes planning and carrying out energy-saving projects. The manual describes approaches and options for BPA's regional energy conservation partnership.
BPA lists its 2026-2027 manual and UES Measures List as effective October 1, 2026.
BPA says it publishes the manual once per rate period, which it describes as every three years. BPA also describes mid-cycle updates in April and October. It says these revisions or amendments address critical changes, including policy directives, urgent regulatory requirements, or significant adjustments. The October manual and measures list sit within that published process for revising regional implementation guidance.
Product Lists and Technical References
BPA's Document Library contains documents referenced by the implementation manual. In its residential water-heating resources, the Heat Pump Water Heater Qualified Products List is labelled updated September 21, 2026. The listing also identifies a Thermostatic Shutoff Valve Qualified Products List updated April 16, 2026.
The library also distinguishes heat pump thermostat support sheets as reference information rather than a qualified product list. In the same HVAC section, BPA lists advanced centrally ducted heat pump specifications and prescriptive duct sealing specifications and best practices. The manual supplies project guidelines and requirements, while these library entries supply the named technical and product references.
PTCS Training and Present HVAC Guidance
BPA's HVAC page states that Performance Tested Comfort Systems (PTCS) expired September 30, 2023. BPA continues to supply the program's training information for contractors and utilities to reference, while stating that this material will not be updated.
For detailed information about available HVAC measures, requirements, and incentives, BPA directs the public to its Energy Conservation Implementation Manual. Its HVAC page lists ductless, air source, and ground source heat pumps, packaged terminal heat pumps, duct sealing, and thermostats among the measures for which it offers incentives.
Lighting Project Reporting
The regional documentation chain also includes reporting tools for lighting projects. BPA says it launched the Online Lighting Calculator in spring 2025 for reporting nonresidential lighting projects. The cloud-based calculator replaced the spreadsheet-based Nonresidential Lighting Calculator, known as LC6.0. BPA describes its nonresidential lighting work as part of achieving regional conservation targets. Its lighting page connects opportunities for utilities and customers with energy efficiency, cost savings, and the non-energy benefits of upgraded lighting.
BPA's training series follows a retrofit project through several named stages. It begins with project creation in the Hancock Cloud, then addresses syncing to MINT and adding building information. Later segments cover creating areas, adding measures, creating reports, and syncing back to Hancock Cloud. The final two segments cover submitting a project for utility review, followed by utility review and submission to BEETS.
The calculator is BPA's nonresidential lighting reporting tool, and the training materials describe how project information progresses through it.
Washington's Clean Buildings Reporting Schedule
Washington Commerce's Clean Buildings Performance Standard schedule groups covered buildings by size and tier. For Tier 1 covered buildings, June 1, 2026 is the reporting deadline for more than 220,000 square feet. That cohort's deadline has passed. The next Tier 1 date is June 1, 2027 for more than 90,000 square feet but less than 220,001 square feet. June 1, 2028 applies to more than 50,000 square feet but less than 90,001 square feet.
Tier 2 has a July 1, 2027 reporting deadline. Commerce identifies more than 20,000 square feet but less than 50,001 square feet, as well as all multifamily residential buildings more than 20,000 square feet.