{
  "$schema-note": "One entry per material update. Newest at top. Simon (or a future editor) appends here on any incentives.html content change; site.js does not read this file at runtime yet — it is a durable audit trail so a homeowner, attorney, or auditor can see when a given claim was written and which source was cited.",
  "entries": [
    {
      "date": "2026-09-02",
      "note": "Initial publication. Federal §25C (Energy Efficient Home Improvement Credit) and §25D (Residential Clean Energy Credit) marked EXPIRED for property placed in service after 2025-12-31 per Public Law 119-21 (One Big Beautiful Bill, enacted 2025-07-04) — verbatim IRS FAQ language cited. HOMES (§50121) and HEAR/HEEHRA (§50122) marked ACTIVE, state-administered, income-scaled. No specific state enumerations. No dollar amounts presented as entitlements.",
      "author": "Simon Ashford",
      "sources_cited": [
        "https://www.irs.gov/newsroom/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb",
        "https://www.energy.gov/scep/home-energy-rebates-programs",
        "https://iratracker.org/programs/ira-section-50121-home-energy-efficiency-rebate-program/",
        "https://programs.dsireusa.org/system/program"
      ]
    }
  ]
}