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
Implementation Timeline
Use Exhibit 1 or, for California, Exhibit 2 to determine the applicable SFNH program requirements, including the minimum Version and Revision, to which a home is eligible to be certified. A home may only be certified to the SFNH program requirements applicable to the location of the home, as listed in the Exhibits below. For locations where both national and regional program requirements have been listed, a home may be certified to either one. For more information see the SFNH Applicable Program Requirements, Versions, and Revisions by Location (PDF, 176 KB).
Home Is Built in This State Or Territory: | Home Is Permitted 1,2 | For Homes Meeting the Adjacent Criteria, These Are the Applicable Program Requirements, Including Minimum Version (“v”) & Revision (“Rev.”) | |
---|---|---|---|
On or After This Date: | |||
AL, AK, AZ, AR, CO, IN, ID, KS, KY, LA, MS, MO, NH, NC, ND, OH, OK, SC, SD, TN, WV, WI, WY | 1/1/2022 | SFNH National v3 | Rev. 11 |
1/1/2023 | SFNH National v3.1 | Rev. 11 | |
1/1/2024 | SFNH National v3.1 | Rev. 12 | |
1/1/2025 | SFNH National v3.1 | Rev. 13 | |
DC, DE, IA, MA, MI, MN, MT, NE, NV, NY, PA, RI, TX | 1/1/2022 | SFNH National v3.1 | Rev. 11 |
1/1/2024 | SFNH National v3.1 | Rev. 12 | |
1/1/2025 | SFNH National v3.1 | Rev. 13 | |
GA, NM, UT | 1/1/2022 | SFNH National v3 | Rev. 11 |
7/1/2022 | SFNH National v3.1 | Rev. 11 | |
1/1/2024 | SFNH National v3.1 | Rev. 12 | |
1/1/2025 | SFNH National v3.1 | Rev. 13 | |
ME | 1/1/2022 | SFNH National v3 | Rev. 11 |
10/1/2022 | SFNH National v3.1 | Rev. 11 | |
1/1/2024 | SFNH National v3.1 | Rev. 12 | |
1/1/2025 | SFNH National v3.1 | Rev. 13 | |
FL | 1/1/2022 | SFNH Florida v3.1 or SFNH National v3.1 | Rev. 11 |
1/1/2024 | SFNH Florida v3.1 or SFNH National v3.1 | Rev. 12 | |
1/1/2025 | SFNH National v3.2 | Rev. 13 | |
OR, WA | 1/1/2022 | SFNH Oregon and Washington v3.2 or SFNH National v3.2 | Rev. 11 |
1/1/2024 | SFNH Oregon and Washington v3.2 or SFNH National v3.2 | Rev. 12 | |
1/1/2025 | SFNH National v3.2 | Rev. 13 | |
HI, GU, NMI | 1/1/2022 | SFNH Pacific v3 | Rev. 11 |
1/1/2024 | SFNH Pacific v3 | Rev. 12 | |
1/1/2025 | SFNH Pacific v3 | Rev. 13 | |
1/1/2026 | SFNH Pacific v3.2 | Rev. 13 | |
PR, USVI | 1/1/2022 | SFNH Caribbean v3 | Rev. 11 |
1/1/2024 | SFNH Caribbean v3 | Rev. 12 | |
1/1/2025 | SFNH Caribbean v3 | Rev. 13 | |
CT, MD, NJ, VT | 1/1/2022 | SFNH National v3.1 | Rev. 11 |
1/1/2024 | SFNH National v3.1 | Rev. 12 | |
1/1/2025 | SFNH National v3.2 | Rev. 13 | |
VA | 1/1/2022 | SFNH National v3 | Rev. 11 |
1/1/2023 | SFNH National v3.1 | Rev. 11 | |
1/1/2024 | SFNH National v3.1 | Rev. 12 | |
1/1/2025 | SFNH National v3.1 | Rev. 13 | |
1/1/2026 | SFNH National v3.2 | Rev. 13 | |
IL | 1/1/2022 | SFNH National v3.1 | Rev. 11 |
1/1/2024 | SFNH National v3.1 | Rev. 12 | |
1/1/2025 | SFNH National v3.1 | Rev. 13 | |
1/1/2026 | SFNH National v3.2 | Rev. 13 |
Home Is Built in This State Or Territory: | Home Is Permitted: 1,2 | Original Plan Approval Date 3 Applicable to Home Is: | Edition of the BEES Required by AHJ For the Home Is: | For Homes 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 | SFNH California v3.2 | Rev. 11 |
01-01-2023 to 12-31-2023 | Any Edition | SFNH California v3.3 | Rev. 11 | ||
01-01-2024 to 12-31-2024 | Any Edition | SFNH California v3.3 | Rev. 12 | ||
01-01-2025 to 12-31-2025 | Any | Any Edition | SFNH California v3.3 | Rev. 13 | |
On or After 1/1/2026 | Any | 2019 or earlier | SFNH California v3.3 | Rev. 13 | |
Any | 2022 | SFNH California v3.4 | Rev. 13 |
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 date of the contract on the home is allowed to be used as the ‘permit date’. The permit application date is not allowed to be used.
- 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; and, b) have attended and successfully completed an EPA-recognized training class. See www.energystar.gov/newhomestraining.
- The ‘plan approval date’ is the date that a jurisdiction approves a home 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.