UPDATED April, 2013
Home builders are eligible for a $2,000 tax credit for a new energy efficient home that achieves 50% energy savings for heating and cooling over the 2006 International Energy Conservation Code (IECC) and supplements. At least 1/5 of the energy savings has to come from building envelope improvements. This credit also applies to contractors of manufactured homes conforming to Federal Manufactured Home Construction and Safety Standards.
There is also a $1,000 tax credit to the producer of a new manufactured home achieving 30% energy savings for heating and cooling over the 2006 IECC and supplements (at least 1/3 of the savings had to come from building envelope improvements), or a manufactured home meeting the ENERGY STAR requirements.
Please note that, with the exception of the tax credit for an ENERGY STAR certified manufactured home, these tax credits were not directly linked to ENERGY STAR. Therefore, a builder of an ENERGY STAR certified home may be eligible for a tax credit but it is not guaranteed.
These tax credits apply to new homes located in the United States whose construction is substantially completed after August 8, 2005 and that are acquired from the eligible contractor for use as a residence from January 1, 2006 through December 31, 2013.
IRS Form 8908 is the form to get the tax credit. The IRS provided the following guidance: