Building Energy Efficient Home Credit
Caution
Under OBBBA this credit is no longer available for construction that begins after June 30, 2026
Overview
Maximum Credit Amount:
-
Before January 1, 2022
-
Site Built Homes: $2,000
-
Manufactured Homes: $1,000 or $2,000
-
-
After 2021 and before July 1, 2026
-
$500, $1,000, $2,500, or $5,000, depending on which energy efficiency requirements the home satisfies.
-
Prevailing wage requirements
-
Energy Saving Requirements:
-
Before January 1, 2022
-
30% to 50% for manufactured homes
-
50% for all others
-
Building envelope providing reduced heating and cooling energy consumption of at least 10%
-
-
After 2021 and before July 1, 2026
-
Certified as a DOE zero energy home
-
Type of home
-
Qualified Home:
-
In the US
-
Meets the energy savings requirements
Related IRC and IRS Publications and Forms
-
Form 8908 – Energy Efficient Home Credit
-
Form 3800 – General Business Credit
-
RESNET Publication 05-001(1)
-
RESNET Publication 06-001(1)
-
IRC SEC 45L
(1) See: https://www.resnet.us