Standard cosmetic or general maintenance home repairs—such as painting, fixing a leaky roof, replacing broken drywall, or repairing plumbing leaks—are generally not tax-deductible for primary residential homeowners under IRS rules. However, homeowners can claim substantial federal tax credits under the Energy Efficient Home Improvement Credit (Section 25C) for qualifying energy-efficient upgrades. This includes up to 30 percent of the total cost (including professional installation) for high-efficiency heat pumps, biomass stoves, and water heaters (capped at $2,000 per year), alongside up to $1,200 annually for exterior windows, doors, insulation, and qualifying central air conditioners or furnaces that meet strict CEE efficiency tiers. Additionally, renewable energy projects like solar panels and geothermal heat pumps qualify for a 30 percent tax credit under Section 25D with no lifetime dollar cap.
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