xThe Section 45L Tax Credit for Energy Efficient New Homes has been updated and extended through 2032. For homes and units acquired on or after January 1, 2023, the base-level tax credit is specifically tied to meeting ENERGY STAR program requirements for single-family ($2,500), manufactured ($2,500), and multifamily homes ($500; or $2,500 when prevailing wage requirements are met).

Program Requirements

To earn ENERGY STAR certification, a new home or apartment must meet strict energy efficiency requirements established by the ENERGY STAR Residential New Construction program. Program requirements are available for:

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Single Family Homes

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Multifamily Buildings

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Manufactured Homes

Policy Record – A record of current and past policy issues that have been received and have been resolved.

Archives – An archive of public comments received on previously proposed program requirements and EPA’s response to comments.

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Program Requirements

Residential New Construction