45L Energy Efficient Home Credit

The 45L Tax Credit is available to single-family and multi-family builders as well as manufactured home producers for exceeding certain energy standards. The credit is $2,000 per dwelling unit to be claimed in the tax year each unit is first sold or leased. The credit can be claimed for newly constructed and substantially renovated homes and apartments as well as manufactured homes. Claiming the credit requires energy modeling, inspections, and certification from an eligible certifier (which Brayn has on staff).