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) | Residential Clean Energy Credit (Solar) |
|---|---|---|
| Type | Tax Credit | Tax Credit |
| Category | New Construction | Solar |
| Amount | Up to $5,000 | 30% |
| Max Amount | $5,000 | No cap |
| Level | Federal | Federal |
| Eligibility | Home builders/developers. Homes must meet ENERGY STAR or DOE Zero Energy Ready Home standards. | Homeowners with federal tax liability. Must own the system (not lease). New or existing homes. |
| Applies To | Home builders | Homeowners |
| Location | Nationwide | Nationwide |
| How to Claim | File with business tax return after third-party certification. | File IRS Form 5695 with your federal tax return. Credit reduces your federal income tax dollar-for-dollar. Excess credit carries forward. |
| Expiration | Available through 2032 | 30% through 2032, 26% in 2033, 22% in 2034 |
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% federal tax credit for solar panel systems installed on primary or secondary residences. Covers solar PV panels, solar water heaters, battery storage (3+ kWh), and installation labor costs.
Official source →