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.

45L Home Builders & Developers

Home Builders & Developers

The entity that owns the home when it was built

and financed its construction, claims the credit.

3 year 45L amendment period

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).

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Home energy features (HVAC, insulation, etc.) must be verified by a qualified Rater (45L Eligible Certifier).

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Raters must use energy modeling software such as EnergyPro which complies with the tax credit software guidelines.

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Units completed and sold (close of escrow) or rented (executed rental agreement) prior to January 1, 2022.

IRS 45L Reference Material

IRS Notice 2008-35

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IRS Tax Form 8908

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26 U.S. Code § 45L