Spray foam rebates and incentives in Cincinnati: what is available in 2026

Updated September 2026. If you are pricing spray foam this fall and someone mentions a 30 percent federal credit or a Duke Energy insulation rebate, check the date on that advice. Both changed, and on the Ohio side of the river almost nothing replaced them.

What ended, and the date that decides it

The federal Energy Efficient Home Improvement Credit, Section 25C, paid 30 percent of qualifying insulation and air-sealing material costs, up to $1,200 a year. It never covered labor for insulation: the IRS rules for building envelope components excluded installation costs, so the real value on a foam job was often well under the cap.

The One Big Beautiful Bill Act (Public Law 119-21) ended the credit early. The IRS guidance on the law says plainly that the credit will not be allowed for any property placed in service after December 31, 2025. "Placed in service" means finished and in use, not signed or paid for. A job completed in 2025 can still go on the 2025 return with Form 5695; a job completed in 2026 cannot.

Ohio side: what Duke Energy Ohio customers can get

Duke Energy Ohio, the old Cincinnati Gas and Electric, supplies both electricity and gas to most of Hamilton County and the Ohio suburbs. Its broad residential efficiency rebates wound down after Ohio's 2019 House Bill 6 removed the state's utility efficiency mandate.

In April 2024 Duke Energy Ohio proposed a new three-year efficiency portfolio, then dropped all of it except a low-income program in a November 2024 settlement. The PUCO approved that electric security plan in May 2025. It runs June 1, 2025 through May 31, 2028 and includes a $7.2 million energy efficiency program for eligible low-income customers, plus shareholder money for bill assistance and education.

• If your household is not income-eligible, there is no Duke Energy Ohio insulation rebate to apply for in 2026.
• If it is, ask Duke Energy Ohio how to enroll in the income-qualified program before hiring anyone privately.
• CenterPoint Energy's Ohio gas business is the former Dayton Power and Light gas system in western Ohio, so its programs rarely apply to a Cincinnati address.

Northern Kentucky side: Duke Energy Kentucky

Across the river the picture is different, because Duke Energy Kentucky kept a residential efficiency portfolio. It files its Residential Smart $aver program with the Kentucky Public Service Commission, and the tariff lists "thermal building envelope improvements" among the measures, with a maximum incentive of $250 for that category. The work must be done by a Duke Energy Kentucky participating trade ally, the current amounts are posted on the utility's website, and payment comes after completion.

Duke Energy Kentucky also runs income-qualified programs. The Neighborhood Energy Saver program works in neighborhoods the utility selects where roughly half of households are at or below 200 percent of the federal poverty level; after an energy assessment it can add attic insulation, duct sealing, and blower-door air sealing. If your electric bill comes from someone other than Duke Energy Kentucky, these tariffs do not apply.

Income-qualified help on both sides of the river

The federal Weatherization Assistance Program serves households at or below 200 percent of the poverty guidelines or receiving SSI. In Ohio it is delivered through the Ohio Department of Development's local agencies; in Kentucky, through the state's weatherization office. Weatherization can include insulation and air sealing after an energy audit. Expect an application with proof of income and, often, a waiting list, so apply before winter rather than during it.

Keep the paperwork anyway

There is no credit to file in 2026, but the records still earn their keep:

• An itemized invoice that separates materials from labor. Section 25C only ever counted materials, and any future program is likely to ask the same question.
• The installer's certification. Ohio's residential code already requires spray foam installers to certify the installed thickness and R-value for each area. Keep that sheet with the house records.
• Product data sheets and blower-door numbers, which a buyer, appraiser, or future HVAC designer will want.
• Receipts for the cost basis. Capital improvements generally add to your home's basis for tax purposes when you sell; ask your tax preparer how that applies to you.

Deciding without a credit

ENERGY STAR estimates that sealing air leaks and adding insulation saves homeowners an average of 15 percent on heating and cooling costs. That savings is the real return now, which points spending toward the cheapest, leakiest parts of the house first: the rim joist, attic air sealing, and knee walls. The tax credit FAQ keeps the program list current, the cost FAQ explains board-foot pricing, and the cost calculator will give you a first number for your own house. When you are ready, call or text and we will walk through which pieces pay back first.