For individual taxpayers, the act extends the enhanced Affordable Care Act premium tax credits through 2025, which help lower health insurance costs. It also provides tax credits for energy-efficient home upgrades, such as installing new windows, heat pumps, or solar panels. Additionally, the act includes tax credits for purchasing new and used electric vehicles, subject to certain income and price limits. Reference: [26 U.S. Code § 36B](https://www.law.cornell.edu/uscode/text/26/36B) (Premium Tax Credit), [Inflation Reduction Act of 2022, Section 13301](https://www.congress.gov/bill/117th-congress/house-bill/5376/text#H41C29CB39C6B4A92A65FFD6E9CDA5CFC) (Energy Efficient Home Improvement Credit), [26 U.S. Code § 30D](https://www.law.cornell.edu/uscode/text/26/30D) (Clean Vehicle Credit)