Which Pure Plumbing & Air Services Qualified
Several of the services Pure Plumbing & Air provides in Las Vegas were covered under the 25C credit. If any of the following were installed in your primary residence between January 1, 2023 and December 31, 2025, you may have a qualifying expense:
- Heat pump installation. Air-source heat pumps meeting Energy Star Most Efficient criteria. Up to 30% of costs, capped at $2,000 per year.
- Heat pump water heaters. Qualifying heat pump water heaters installed in place of a traditional unit. Up to 30% of costs, capped at $2,000 per year.
- Tankless water heaters. Natural gas or propane tankless water heaters meeting Energy Star criteria. Up to 30% of costs, capped at $600 per year.
- Central air conditioners. Qualifying high-efficiency central AC units. Up to 30% of costs, capped at $600 per year.
- Furnaces and hot water boilers. Natural gas, propane, or oil furnaces and boilers meeting efficiency thresholds. Up to 30% of costs, capped at $600 per year.
- Duct insulation and air sealing. Insulation materials and systems meeting IECC standards. Up to 30% of costs within the $1,200 annual cap.
- Blown-in insulation. Qualifying insulation materials that reduce heat loss or gain. Covered within the $1,200 annual cap for insulation and air sealing.
Labor costs for installing qualifying HVAC equipment, heat pumps, and water heaters were included in the credit calculation. Labor costs for building envelope components (like insulation) are generally not eligible, only the cost of materials qualifies.
For certain equipment placed in service in 2025, IRS guidance indicates additional reporting requirements may apply, including manufacturer identification information. Confirm documentation requirements with your tax professional or manufacturer.
This is general information only. Eligibility and filing requirements depend on your specific tax situation. Confirm details with a CPA or tax professional before filing.
How Much You May Be Able to Claim
The credit was structured with separate annual caps depending on the type of improvement. The table below shows the limits that applied for tax years 2023 through 2025:
| Improvement Type |
Maximum Annual Credit |
| Heat pumps (air-source) |
30% of costs, up to $2,000 |
| Heat pump water heaters |
30% of costs, up to $2,000 |
| Tankless water heaters (gas/propane) |
30% of costs, up to $600 |
| Central air conditioners |
30% of costs, up to $600 |
| Furnaces and boilers |
30% of costs, up to $600 |
| Insulation and air sealing |
30% of costs, within $1,200 cap |
| Home energy audits |
30% of costs, up to $150 |
| Overall annual cap (non-heat pump) |
$1,200 per year |
| Overall annual cap (heat pumps) |
$2,000 per year (separate from $1,200 cap) |
| Combined annual maximum |
Up to $3,200 per year |
The annual cap reset each year, so a homeowner who had qualifying work done in both 2024 and 2025 could potentially claim the credit in both tax years. If you had improvements spread across multiple years, you may want to review each year’s return with a tax professional.
How to Claim the Credit on Your 2025 Tax Return
To claim the 25C credit for qualifying work completed in 2025, you need to file IRS Form 5695, Residential Energy Credits with your federal tax return. Most tax software packages include this form and will walk you through the qualifying questions.
Here’s what you’ll need to have on hand:
- Receipts and invoices from Pure Plumbing & Air showing the cost of the equipment and installation.
- Manufacturer certification confirming the product meets the required efficiency standards. Additional manufacturer identification information may be required for certain 2025 installations.
- IRS Form 5695, completed and filed with your federal tax return for the applicable tax year.
Federal filing deadlines depend on the tax year being filed and may change. Check current IRS guidance or consult a tax professional for exact deadlines
Contact Us to Confirm Your Installation Qualifies
