EPA has updated the ENERGY STAR Tax Credits for Home Builders webpage based on new guidance for taxpayers on the § 45L New Energy Efficient Home Credit issued by the IRS in September 2023.
ENERGY STAR Residential New Construction Program Requirements
ELIGIBILITY
These requirements apply to manufactured homes, defined as homes built in a factory that are subject to the federal Manufactured Home Construction and Safety Standards (commonly referred to as the HUD Code) contained in 24 CFR 3280. For site-built and modular single family homes and multifamily buildings, click on the appropriate tab above.
Program Requirements
Program documents reflect Revision 1. Find details in the Policy Record and historical document revisions in the Archives.
National Program Requirements
Manufactured Homes National Program Requirements, Version 2 (PDF, 170 KB)
Manufactured Homes National Program Requirements, Version 3 (PDF, 197 KB)
Plant Certification
To earn the ENERGY STAR label, a manufactured home must meet all applicable program requirements and be produced in a plant that is certified by one of the following EPA-recognized Quality Assurance Providers (QAP’s).
The plant certification process, as well as oversight and enforcement of all quality assurance requirements related to designing, producing, and installing ENERGY STAR certified manufactured homes, is the responsibility of the QAP. Once certified, the plant must follow the QAP’s guidelines for ongoing production, installation, and certification of homes to maintain its plant certification status.
Implementation Timeline
This table contains all implementation timelines applicable on or after June 1, 2020. Implementation timelines applicable prior to this date can be obtained by contacting energystarhomes@energystar.gov.
To determine the program Version that a manufactured home is required to be certified under, identify the production date of the home below.
Homes Produced On or After This Date Must Meet the Adjacent Version | Certified Homes Program Version |
---|---|
06-01-2020 | National Version 2 |
01-01-2026 | National Version 3 |