FederalTax CreditNew Construction
Energy-Efficient New Homes Credit (45L)
Amount
Up to $5,000
Maximum
$5,000
Expiration
Available through 2032
Overview
Tax credit for builders of energy-efficient new homes. $2,500 for ENERGY STAR certified homes, $5,000 for zero energy ready homes.
Eligibility
Home builders/developers. Homes must meet ENERGY STAR or DOE Zero Energy Ready Home standards.
How to Claim
File with business tax return after third-party certification.
What It Covers
New energy-efficient home construction
Income Limits
None
IRS Form
File Business tax return with your federal tax return to claim this credit.
Official Source
https://www.irs.gov/credits-deductions/energy-efficient-home-creditFrequently Asked Questions
How much is the Energy-Efficient New Homes Credit (45L) worth?
The Energy-Efficient New Homes Credit (45L) provides Up to $5,000 (up to $5,000) as a tax credit. This is a federal-level program in the New Construction category. It applies nationwide to qualifying households.
Who is eligible for the Energy-Efficient New Homes Credit (45L)?
Eligibility: Home builders/developers. Homes must meet ENERGY STAR or DOE Zero Energy Ready Home standards.. This program applies to: Home builders.
Is the Energy-Efficient New Homes Credit (45L) a tax credit or a rebate?
The Energy-Efficient New Homes Credit (45L) is classified as a Tax Credit. Tax credits reduce your tax liability dollar-for-dollar when you file your return.
How do I claim the Energy-Efficient New Homes Credit (45L)?
File with business tax return after third-party certification.
When does the Energy-Efficient New Homes Credit (45L) expire?
This program is currently set to expire: Available through 2032.
Who is eligible for the Energy-Efficient New Homes Credit (45L)?
Home builders/developers. Homes must meet ENERGY STAR or DOE Zero Energy Ready Home standards.
How much is the Energy-Efficient New Homes Credit (45L) worth?
The Energy-Efficient New Homes Credit (45L) provides Up to $5,000 as a tax credit on your federal return. This can be combined with state and utility incentives for additional savings.
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RebatePeek Editorial TeamData Specialists
The RebatePeek editorial team aggregates and verifies programs data from DSIRE, IRS, DOE, EIA & State Energy Offices. Every statistic on this site is cross-referenced against the official source before publication, with quarterly re-verification cycles.
✓ Sourced from DSIRE, IRS, DOE, EIA & State Energy Offices✓ Quarterly review✓ No paid placements
Read our full methodology or contact us with corrections.