Original article by: ICS Tax, LLC
The 45L Energy Efficient Home Credit will expire in 2026. To qualify, units must be certified and sold or leased by June 30, 2026, as a mandated by the One Big Beautiful Bill Act of 2025.
Current credit amounts for single family homes:
- $2,500 credit per unit for single family homes certified as ENERGY STAR.
- $5,000 per unit for single family homes certified as DOE Zero Energy Ready Home.
Current credit amounts for multifamily homes:
- $500 credit for multifamily homes built after 2020 and certified as ENERGY STAR.
- $2,500 when constructed with prevailing wage
- $1,000 credit for multifamily homes certified as DOE Zero Energy Ready Home
- $5,000 when constructed with prevailing wage