New Energy Efficient Home Credit (2026)
The federal Section 45L New Energy Efficient Home Credit is a builder/developer credit — but homebuyers benefit when builders apply it as a price reduction or use it to fund higher-spec systems. The credit is $2,500 per home for ENERGY STAR Single Family New Homes certification or $5,000 per home for DOE Zero Energy Ready Home (ZERH) certification. Buyers shopping new construction should ask the builder whether they are claiming 45L — and whether the savings are reflected in price or upgrades.
What this credit covers
Builder credit — passed through to homebuyer if builder applies it as a price reduction. $2,500 ENERGY STAR-certified, $5,000 DOE Zero Energy Ready Home certified.
- New homes meeting ENERGY STAR Single Family New Homes ($2,500)
- New homes meeting DOE Zero Energy Ready Home ($5,000)
- New manufactured homes — separate ENERGY STAR Manufactured Home requirements
Eligibility quick check
Who claims 45L?
The eligible contractor — typically the builder or developer. Homebuyers do not file 45L.
How does the buyer benefit?
Builders typically apply 45L savings as a price reduction or upgrade allowance (better windows, heat pumps, solar) at no extra cost.
How to claim 45L on your tax return
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Ask the builder
Confirm at contract whether the builder claims 45L and how the value is delivered.
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Request the certification
Get a copy of the ENERGY STAR or ZERH certification — useful for insurance, refi, and resale.
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Stack with 25D and 25C
A new ENERGY STAR home with builder-installed solar and heat pump still qualifies you for 25D and 25C — 45L is the builder credit, separate.
Stacking with state and utility programs
45L is independent of buyer credits. A new ZERH home buyer can claim 25D for solar, 25C for heat pump (if separately purchased), and 30D for the EV — all stacking with the builder 45L behind the scenes.