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 will be specifically tied to ENERGY STAR certification 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