Side-by-side comparison of these two energy incentive programs. See which one offers better savings for your situation.
| Feature | Energy-Efficient New Homes Credit (45L) | ENERGY STAR Appliance Tax Credit |
|---|---|---|
| Type | Tax Credit | Tax Credit |
| Category | New Construction | Appliances |
| Amount | Up to $5,000 | 30% up to $1,200 |
| Max Amount | $5,000 | $1,200 (shared annual cap) |
| Level | Federal | Federal |
| Eligibility | Home builders/developers. Homes must meet ENERGY STAR or DOE Zero Energy Ready Home standards. | Existing principal residence. Appliances must meet ENERGY STAR Most Efficient criteria. |
| Applies To | Home builders | Homeowners |
| Location | Nationwide | Nationwide |
| How to Claim | File with business tax return after third-party certification. | File IRS Form 5695. |
| Expiration | Available through 2032 | Available through 2032 |
Tax credit for builders of energy-efficient new homes. $2,500 for ENERGY STAR certified homes, $5,000 for zero energy ready homes.
Official source →30% tax credit for ENERGY STAR certified central air conditioners, natural gas/propane/oil furnaces and boilers meeting 97%+ AFUE, and electric stoves/cooktops.
Official source →