Minimum ENERGY STAR Program Versions Eligible for the § 45L Credit

The tables below reflect the minimum ENERGY STAR program versions that are eligible for the § 45L credit for acquisitions beginning in 2023 as governed by EPA's defined effective dates and the timelines established in § 45L. Program version eligibility for future years will be provided annually in January.

2023 Acquisition Dates
Minimum ENERGY STAR Program Versions Eligible for the § 45L Credit

State/Territory Single-Family Manufactured Multifamily

AL, AK, AR, AZ, CO, CT, DC, DE, GA, IA, ID, IL, IN, KS, KY, LA, MA, MD, ME, MI, MN, MO, MS, MT, NC, ND, NE, NH, NJ, NM, NV, NY, OH, OK, PA, RI, SC, SD, TN, TX, UT, VA, VT, WI, WV, WY

SFNH National v3.1 MH v2 MFNC National v1.1
CA SFNH California v3.3 MH v2 MFNC California v1.3
FL SFNH Florida v.3.1; or SFNH National v3.1 MH v2 MFNC National v1.1
HI SFNH Pacific v3 MH v2 MFNC National v1.1
OR, WA SFNH Oregon and Washington v3.2; or SFNH National v3.2 MH v2 MFNC Oregon and Washington v1.2; or MFNC National v1.2

2024 Acquisition Dates
Minimum ENERGY STAR Program Versions Eligible for the § 45L Credit
State/Territory Single-Family Manufactured Multifamily

AL, AK, AR, AZ, CO, CT, DC, DE, GA, IA, ID, IL, IN, KS, KY, LA, MA, MD, ME, MI, MN, MO, MS, MT, NC, ND, NE, NH, NJ, NM, NV, NY, OH, OK, PA, RI, SC, SD, TN, TX, UT, VA, VT, WI, WV, WY

SFNH National v3.1 MH v2 MFNC National v1.1
CA SFNH California v3.3 MH v2 MFNC California v1.3
FL SFNH Florida v.3.1; or SFNH National v3.1 MH v2 MFNC National v1.1
HI SFNH Pacific v3 MH v2 MFNC National v1.1
OR, WA SFNH Oregon and Washington v3.2; or SFNH National v3.2 MH v2 MFNC Oregon and Washington v1.2; or MFNC National v1.2

2025 Acquisition Dates
Minimum ENERGY STAR Program Versions Eligible for the § 45L Credit
State/Territory Single-Family Manufactured Multifamily

AL, AK, AR, AZ, CO, CT, DC, DE, FL, GA, IA, ID, IL, IN, KS, KY, LA, MA, MD, ME, MI, MN, MO, MS, MT, NC, ND, NE, NH, NJ, NM, NV, NY, OH, OK, PA, RI, SC, SD, TN, TX, UT, VA, VT, WI, WV, WY

SFNH National v3.2 MH v2 MFNC National v1.1
CA SFNH California v3.3 MH v2 MFNC California v1.3
HI SFNH Pacific v3 MH v2 MFNC National v1.1
OR, WA SFNH National v3.2 MH v2 MFNC Oregon and Washington v1.2; or MFNC National v1.2

2026 Acquisition Dates*
Minimum ENERGY STAR Program Versions Eligible for the § 45L Credit
State/Territory Single-Family Manufactured Multifamily

AL, AK, AR, AZ, CO, CT, DC, DE, FL, GA, IA, ID, IL, IN, KS, KY, LA, MA, MD, ME, MI, MN, MO, MS, MT, NC, ND, NE, NH, NJ, NM, NV, NY, OH, OK, PA, RI, SC, SD, TN, TX, UT, VA, VT, WI, WV, WY

To be determined To be determined MFNC National v1.1
CA To be determined To be determined MFNC California v1.3
HI To be determined To be determined MFNC National v1.1
OR, WA To be determined To be determined MFNC Oregon and Washington v1.2; or MFNC National v1.2

* For the multifamily sector, eligible versions are determined for acquisition dates through 2026 because the applicable lookback clause in § 45L(c)(3) specifies the version in effect “three calendar years prior to the date the dwelling was acquired.” In contrast, because § 45L(c)(2) specifies a two-year lookback for the single-family and manufactured home sectors, the eligible versions applicable to 2026 acquisitions in those sectors will be determined on/after January 1, 2024.