What it was
The federal Energy Efficient Home Improvement Credit, known as Section 25C, let homeowners claim 30% of the cost of qualifying windows and skylights, up to $600 a year, plus separate amounts for doors. Recent federal legislation ended it for property placed in service after December 31, 2025.
What's left in 2026
- PNM rebate — $80 per qualifying window, up to 10
- New Mexico tax credit — up to $500 per window or door for most households
- Upcoming New Mexico Home Efficiency Rebates for income-qualified households — launch date to be announced by the state
For many Albuquerque homeowners, the state credit is now worth more per window than the old federal credit was.
If you installed windows in 2025
Windows installed and placed in service by December 31, 2025, may still be claimed on your 2025 federal return. Ask your tax preparer.
Call (505) 616-3368 to plan a 2026 project around the state credit and PNM rebate.
Rebate and tax credit rules change and funds can run out. This page is general information, not tax advice. Confirm current terms with the program and talk to a tax professional about your own return. Last reviewed November 2026.
Common questions
Will the federal credit come back?
We can't predict that. If it does, we'll update this page.
Is there any federal help for windows in 2026?
Not through 25C. Some income-based programs funded by federal money are run by the state, so watch for New Mexico's Home Efficiency Rebates.