45L CREDIT

Eligible contractors may secure up to a $2,000 credit per residential unit for homes and rental unit housing under 3 stories with a certified 45L Energy Efficient Home Credit claim. To secure the credit, a unit must be at least 50% more energy efficient than a similar unit constructed in accordance with the 2006 International Energy Conservation Code with 10% being derived from building envelope construction or improvements.

Eligibility

Contractors may claim up to a $2,000 credit per unit for residential housing units featuring at least a 50% energy reduction of similar units relative to the International Energy Conservation Code (IECC). To be eligible, the following criteria must be met:

  • The contractor must own the unit at the time of construction or improvement
  • The building can be no taller than 3 stories
  • Energy efficient features such as high R-value insulation, roofing, doors, windows and HVAC systems must be used
  • The unit must be in the United States
  • 10% of the energy efficiency must be derived from the building envelope
  • The credit must be certified and documented by a third-party licensed professional

FAQ

Who can complete a 45L claim?

Someone who has been accredited by the Residential Energy Service network (RESNET) or similar rating network must complete the analysis. The person cannot be affiliated with the contractor seeking the claim in any way. The process should include computer modeling and testing completed on-site as part of the submittal package.

Does the homeowner or unit owner receive the 45L credit?

A 45L Energy Efficient Home credit is available to the contractor who owned or had a basis in the unit at the time it was constructed or remodeled. If that person hires a 3rd party contractor, the 3rd party is not eligible, only the contractor who owns the unit is.