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As part of the Inflation Reduction Act (IRA), the Section 45L New Energy Efficient Home Credit (§ 45L credit) has been extended through 2032 and is now specifically tied to certification to an eligible version of the relevant ENERGY STAR (or DOE Zero Energy Ready Home) program requirements. The ENERGY STAR Tax Credits for Home Builders webpage contains a summary of available credits and minimum ENERGY STAR program versions eligible for the § 45L credit.

EPA has updated the “minimum eligible version” tables on the website to provide the required versions single-family and manufactured home acquisitions through 2026 and for multifamily dwelling unit acquisitions through 2027. It is anticipated that EPA will update these tables annually, in January, in future years.

Visit the ENERGY STAR Tax Credits for Home Builders webpage for full details.

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