45L Energy Efficient New Home
Federal Tax Credit
$2,000 Per Qualified Home
Single Family and
Multi Family up to three stories. Includes
for rent/lease apartments.
Home Builders & Developers
The entity that owns the home when it was built
and financed its construction, claims the credit.
Builders & developers can claim the tax
credit retroactively for up to 3 years.
45L Tax Credit Requirements
Homes and apartments must be at least 50% above the 2006 International Energy Conservation Code (IECC).
Home energy features (HVAC, insulation, etc.) must be verified by a qualified Rater (45L Eligible Certifier).
Raters must use energy modeling software such as EnergyPro which complies with the tax credit software guidelines.
Units completed and sold (close of escrow) or rented (executed rental agreement) prior to January 1, 2023.