id,name,formula,input_rows,result,unit,limitations
d1,"25C claims per 1,000 individual returns, United States","N07265 / N1 x 1000 (US row, AGI_STUB 0)",SOI TY2023 national rows,16.3,"claims per 1,000 returns",Counts rounded to 10; a return is not a household
d2,"25C claims per 1,000 returns by state and rank",N07265 / N1 x 1000 per state; rank descending,SOI TY2023 state rows; tables/t2_25c_by_state.csv,see t2,"claims per 1,000 returns",Late filers after calendar 2024 proxied by prior-year returns per SOI
d3,"Average 25C per claiming return, United States",A07265 x 1000 / N07265,SOI TY2023 national rows,890,USD,Differs from CRS preliminary $882 because SOI state file covers all 2024 filings
d4,SIGNATURE: share of 25C dollars from the 37 jurisdictions that never launched a federal rebate program,"sum(A07265, 36 not launched + SD) / sum(A07265, 51) x 100",registry.csv status; SOI TY2023 state rows,64.6,percent,Status coded from official pages and DOE counts; non-launch inferred for 32 states from DOE's 13-state count
d5,SIGNATURE: 25C dollars claimed in the 37 never-launched jurisdictions,sum(A07265) over those 37,as d4,1499869,USD thousands,As d4
d6,Share of 25C claims (returns) from the 37 never-launched jurisdictions,"sum(N07265) / sum(N07265, 51) x 100",as d4,64.5,percent,As d4
d7,Returns claiming 25C in the 37 never-launched jurisdictions,sum(N07265) over those 37,as d4,1684890,returns,As d4
d8,"Share of 25C dollars from the 40 jurisdictions with no generally open program on 2026-11-02 (never launched, closed, pilot)","sum(A07265) / sum(A07265, 51) x 100",as d4,75.6,percent,Closed and pilot states may reopen
d9,25C dollars in the 40 jurisdictions with no generally open program,sum(A07265),as d4,1757348,USD thousands,As d8
d10,Jurisdictions taking at least some applications on 2026-11-02,count(open) + count(limited),registry.csv,11,jurisdictions,"Limited includes programs restricted by area, housing type or measure"
d11,Jurisdictions that ever launched a program,count(open + limited + closed),registry.csv,13,jurisdictions,Excludes West Virginia's HOMES pilot
d12,"DOE allocation per household, 50 states and DC","sum(allocation, 51) / sum(ACS households, 51)",DOE dataset; ACS B11001,59.8,USD per household,Allocations include program administration; households are 2025 estimates
d13,"Sum of DOE allocations, 50 states and DC","sum(allocation, 51)",DOE dataset,8022080691,USD,Excludes 5 territories
d14,"Allocation as years of 2023 25C claims, 50 states and DC","sum(allocation, 51) / (sum(A07265, 51) x 1000)",DOE dataset; SOI,3.5,years,Rebates are spread over several years and are income-limited; 25C was not
d15,Rebate dollars per household served by launched programs,"100,000,000 / 17,482",DOE 2026-02-06,5720,USD,DOE rounds rebates to $100 M
d16,2023 25C claims per household served by federal rebates through Feb 2026,"2,612,610 / 17,482",SOI TY2023; DOE 2026-02-06,149.4,ratio,Different time spans: one tax year vs about two years of rebates
d17,Share of state HOMES and HEEHR appropriations paid out by Feb 2026,"100,000,000 / (4,300,000,000 + 4,275,000,000) x 100",DOE 2026-02-06; Public Law 117-169,1.17,percent,Excludes reserved funds and tribal HEEHR
d18,"Share of 25C dollars to returns with AGI of $100,000 or more","sum(A07265, stubs 7 to 10) / A07265 (stub 0) x 100",SOI TY2023 US rows,63.4,percent,AGI is not household income
d19,"Share of 25C dollars to returns with AGI under $50,000","sum(A07265, stubs 1 to 4) / A07265 (stub 0) x 100",SOI TY2023 US rows,8.8,percent,As d18
d20,"Combined 25C plus 25D dollars, TY2023",A07265 + A07262,SOI TY2023 US rows,10115273,USD thousands,Comparable to TY2022 combined field A07260
d21,"Change in combined residential energy credit dollars, TY2022 to TY2023","(A07265 + A07262) TY2023 / A07260 TY2022 - 1, x 100",SOI TY2022 and TY2023 US rows,26.7,percent,Return counts cannot be combined because some returns claim both credits
d22,Ratio of HEEHR heat pump cap to 25C heat pump annual limit,"8,000 / 2,000",Public Law 117-169; IRS,4.0,ratio,HEEHR is income-limited and capped at a share of cost
d23,25C dollars in the 13 jurisdictions that ever launched,"sum(A07265) over open, limited, closed",registry; SOI,815598,USD thousands,As d4
d24,Share of 25C dollars from the 13 ever-launched jurisdictions,"d23 / sum(A07265, 51) x 100",registry; SOI,35.1,percent,As d4
d25,"Sum of 25C claims and dollars, 50 states and DC","sum(N07265, 51); sum(A07265, 51)",SOI TY2023 state rows,2611940 returns; 2323560 USD thousands,,Differs from US row by other areas
d27,25C returns filed from other areas (US row minus 51 jurisdictions),"N07265 US - sum(N07265, 51)",SOI TY2023,670,returns,Rounded counts
d26,Sum of DOE allocations in the 37 never-launched jurisdictions,sum(allocation),DOE dataset; registry,5489142824,USD,Includes South Dakota's unclaimed allocation