xThe IRS issued Notice 2023-65 with new guidance for taxpayers on the § 45L New Energy Efficient Home Credit. For eligible homes and apartments acquired on or after January 1, 2023, § 45L now requires certification to an eligible version of the relevant ENERGY STAR program requirements. The updated ENERGY STAR Tax Credits for Home Builders webpage contains a summary of available credits, recent IRS guidance, and minimum ENERGY STAR program versions eligible for the credit.

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:

single family home icon
Single Family Homes

single family home icon
Multifamily Buildings

single family home icon
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.

You are here

Program Requirements

Residential New Construction