What are the current federal tax credits for small businesses installing commercial grade heat pumps under the Inflation Reduction Act?
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
What are the current federal tax credits for small businesses installing commercial grade heat pumps under the Inflation Reduction Act?
3 real searches · 1 real-search pass
IRS Inflation Reduction Act commercial heat pump tax credits Section 179D Section 48 geothermal heat pump 2026 changes OBBBAGoogle ↗
OBSERVEDConsequence
IRS 179D deduction termination construction beginning after June 30 2026 commercial buildings heat pumps 2026Google ↗
OBSERVEDConsequence
IRS section 48 investment tax credit geothermal heat pump property termination 2027 2026 OBBBAGoogle ↗
OBSERVEDReason
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
ChatGPT real searches (3)
Classes come from the query-classifier (a local Laya model). 3 of 3 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.
Searches and sources
ChatGPT3 real searches · gpt-6
IRS Inflation Reduction Act commercial heat pump tax credits Section 179D Section 48 geothermal heat pump 2026 changes OBBBA Google ↗
IRS 179D deduction termination construction beginning after June 30 2026 commercial buildings heat pumps 2026 Google ↗
IRS section 48 investment tax credit geothermal heat pump property termination 2027 2026 OBBBA Google ↗
- Section 179D guidance · irs.gov
- Form 7205 instructions · irs.gov
- Internal Revenue Bulletin: 2025-45 · irs.gov
- Tax Credits, Incentives, and Technical Assistance for Geothermal Heat Pumps · energy.gov
- Instructions for Form 3468 (2025) · irs.gov
- 2026 Form 3468 · irs.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS Inflation Reduction Act commercial heat pump tax credits Section 179D Section 48 geothermal heat pump 2026 changes OBBBA OBSERVED | Google ↗ AI Mode ↗ | — | Consequence | — | — | 1x of 1 | |
IRS 179D deduction termination construction beginning after June 30 2026 commercial buildings heat pumps 2026 OBSERVED | Google ↗ AI Mode ↗ | — | Consequence | — | — | 1x of 1 | |
IRS section 48 investment tax credit geothermal heat pump property termination 2027 2026 OBBBA OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 |