Proposed Legislation Would Extend the §45L New Energy Efficient Home Credit Through 2032

Under current law, the §45L New Energy Efficient Home Credit expires for homes acquired after June 30, 2026. Proposed legislation, H.R. 6009, titled the Restoring American Energy Dominance Act, would extend the credit through December 31, 2032, allowing qualifying homes constructed and acquired by that date to remain eligible. Home builders may claim a $2,500 tax credit for homes certified as ENERGY STAR, or a $5,000 tax credit for homes certified under the DOE Zero Energy Ready Homes program.

ICS Inspectors is a nationwide provider of ENERGY STAR certification services. Our team of HERS and BPI Raters, energy experts, and green building consultants supports builders and developers through energy audits, diagnostic testing, planning and design consulting, and guidance throughout the ENERGY STAR certification process.

Contact ICS Inspectors for home energy certifications.

This article provides general educational information and is not tax or legal advice. Eligibility and tax treatment depend on the facts and rules in effect.
Explore related guidance

Find the opportunity in your tax position.

Start with a complimentary preliminary analysis from our multidisciplinary team.

Request a benefit estimate
Nationwide locations
  • AL. Montgomery
  • CA. Laguna Hills
  • CA. Los Angeles
  • CO. Denver
  • FL. Oakland
  • LA. Prairieville
  • MN. Savage
  • NY. Conesus
  • NY. East Windsor
  • OH. Beachwood
  • OH. Columbus
  • PA. Pittsburgh
  • SC. Columbia
  • TN. Knoxville
  • TX. Houston
  • VA. Fredericksburg
  • WA. Vancouver
  • WV. Morgantown
© 2026 ICS Tax, LLC | LinkedIn | Facebook | XPrivacy Policy