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
Program versions at a glance
Use the map and Implementation Timeline below to determine the program "Version" and "Revision" that applies to your building. Visit the Multifamily New Construction Certification Process page to learn about multifamily certification options.
Implementation Timeline
Use Exhibit 1 or, for California, Exhibit 2 to determine the applicable MFNC program requirements, including the minimum Version and Revision, to which a building is eligible to be certified. A building may only be certified to the MFNC program requirements applicable to the location of the building, as listed in the Exhibits below. For locations where both national and regional program requirements have been listed, a building may be certified to either one. For more information see the MFNC Applicable Program Requirements, Versions, and Revisions by Location (PDF, 189 KB).
Building Is Built in This State Or Territory: | Building Is Permitted 1, 2 On or After This Date: | For Buildings Meeting the Adjacent Criteria, These Are the Applicable Program Requirements, Including Minimum Version (“v”) & Revision (“Rev.”) | |
---|---|---|---|
AL, AK, AZ, AR, CO, IN, ID, KS, KY, LA, MS, MO, NH, NC, ND, OK, SC, SD, TN, WV, WI, WY | 7/1/2021 | MFNC National v1 | Rev. 02 |
1/1/2024 | MFNC National v1.1 | Rev. 03 | |
1/1/2025 | MFNC National v1.1 | Rev. 04 | |
DC, DE, IA, MA, MI, MN, MT, NE, NV, NY, PA, RI, TX | 7/1/2021 | MFNC National v1.1 | Rev. 02 |
1/1/2024 | MFNC National v1.1 | Rev. 03 | |
1/1/2025 | MFNC National v1.1 | Rev. 04 | |
GA, NM, UT | 7/1/2021 | MFNC National v1 | Rev. 02 |
7/1/2022 | MFNC National v1.1 | Rev. 02 | |
1/1/2024 | MFNC National v1.1 | Rev. 03 | |
1/1/2025 | MFNC National v1.1 | Rev. 04 | |
ME | 7/1/2021 | MFNC National v1 | Rev. 02 |
10/1/2022 | MFNC National v1.1 | Rev. 02 | |
1/1/2024 | MFNC National v1.1 | Rev. 03 | |
1/1/2025 | MFNC National v1.1 | Rev. 04 | |
VA | 7/1/2021 | MFNC National v1 | Rev. 02 |
4/1/2023 | MFNC National v1.1 | Rev. 02 | |
1/1/2024 | MFNC National v1.1 | Rev. 03 | |
1/1/2025 | MFNC National v1.1 | Rev. 04 | |
1/1/2027 | MFNC National v1.2 | Rev. 04 | |
OR, WA | 7/1/2021 | MFNC Oregon and Washington v1.2 or MFNC National v1.2 | Rev. 02 |
1/1/2024 | MFNC Oregon and Washington v3.2 or MFNC National v1.2 | Rev. 03 | |
1/1/2025 | MFNC Oregon and Washington v3.2 or MFNC National v1.2 | Rev. 04 | |
1/1/2027 | MFNC National v1.2 | Rev. 04 | |
PR, USVI | 7/1/2021 | MFNC Caribbean v1 | Rev. 02 |
1/1/2024 | MFNC Caribbean v1 | Rev. 03 | |
1/1/2025 | MFNC Caribbean v1 | Rev. 04 | |
CT, FL, IL, MD, NJ, VT | 7/1/2021 | MFNC National v1.1 | Rev. 02 |
1/1/2024 | MFNC National v1.1 | Rev. 03 | |
1/1/2025 | MFNC National v1.1 | Rev. 04 | |
1/1/2027 | MFNC National v1.2 | Rev. 04 | |
GU, HI, NMI, OH | 7/1/2021 | MFNC National v1 | Rev. 02 |
1/1/2024 | MFNC National v1.1 | Rev. 03 | |
1/1/2025 | MFNC National v1.1 | Rev. 04 | |
1/1/2027 | MFNC National v1.2 | Rev. 04 |
Building Is Built in This State Or Territory: | Building Is Permitted: 1, 2 | Original Plan Approval Date 3 Applicable to Building Is: | Edition of the BEES Required by AHJ For the Building Is: | For Buildings Meeting the Adjacent Criteria, These Are the Applicable Program Requirements, Including Minimum Version (“v”) & Revision (“Rev.”) | |
---|---|---|---|---|---|
CA | Before 01-01-2025 | Before 01-01-2023 | Any Edition | MFNC California v1.2 | Rev. 02 |
01-01-2023 to 12-31-2023 | Any Edition | MFNC California v1.3 | Rev. 02 | ||
01-01-2024 to 12-31-2024 | Any Edition | MFNC California v1.3 | Rev. 03 | ||
1-1-2025 to 12-31-2025 | Any | Any Edition | MFNC California v1.3 | Rev. 04 | |
On or After 1-1-2026 | Any | 2019 or earlier | MFNC California v1.3 | Rev. 04 | |
Any | 2022 | MFNC California v1.4 | Rev. 04 |
Footnotes:
- The ‘permit date’ is the date on which the permit authorizing construction of the building was issued. Alternatively, the date of the Rater’s first site visit or the application date of the permit is allowed to be used as the ‘permit date’.
- The term ‘Rater’ refers to the person(s) completing the third-party verification required for certification. The person(s) shall: a) be a Certified Rater or Approved Inspector, as defined by ANSI / RESNET / ICC 301, or an equivalent designation as determined by an HCO or MRO; and, b) have attended and successfully completed an EPA-recognized training class. See www.energystar.gov/mftraining.
- The ‘plan approval date’ is the date that a jurisdiction approves a building plan and its efficiency features for use on a specific lot or tract. As an exception, if a new plan is added to a specific tract’s existing plan set and the new plan is subject to the same version of the energy code as the existing plan set, then the ‘plan approval date’ is considered to be the existing plan set’s original plan approval date.