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 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 manufactured homes:

• $2,500 credit per unit for manufactured homes certified as ENERGY STAR.
• $5,000 credit per unit for manufactured 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.

Credit amounts for holes sold or leased prior 2020:

• $2,000 per unit for new energy-efficient home.
• $1,000 per unit for manufactured homes.