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45L Energy Efficient New Home

Federal Tax Credit

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$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.

3 Years

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.

IRS 45L Reference Material
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IRS Notice 2008-35

Single and Multifamily Units

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IRS Notice 2008-36

Manufactured Units

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IRS Tax Form 8908

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26 U.S. Code § 45L

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