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New Energy Efficient Home Credit (Section 45L)
IRS / U.S. TreasurySee programDeadline: Home must be acquired on or before June 30, 2026. Terminated by OBBBA for homes acquired after 6/30/2026.
Federal tax credit under IRC Section 45L for builders/contractors of new energy-efficient homes. Substantially expanded by IRA (higher per-home values, multifamily + prevailing wage tiers). Terminated by OBBBA (P.L. 119-21) — credit no longer available for homes acquired after June 30, 2026. Less directly relevant for typical evlv.energy commercial clients, but applicable for multi-family developers and homebuilders pursuing energy-efficient design.
Program details
- Agency
- IRS / U.S. Treasury
- Level
- Federal
- Category
- Residential New Construction Energy Efficiency
- Eligibility
- Eligible contractors (builders or manufactured home producers) of new energy-efficient homes meeting ENERGY STAR or DOE Zero Energy Ready Home program requirements. Applies to single-family, multifamily (3+ units), and manufactured homes acquired by a person (other than the contractor) for use as a residence.
- Funding Amount
- $2,500 (single-family ENERGY STAR) or $5,000 (single-family Zero Energy Ready Home / multifamily with prevailing wage). Multifamily without prevailing wage: $500 / $1,000 per unit.
- Deadline
- Home must be acquired on or before June 30, 2026. Terminated by OBBBA for homes acquired after 6/30/2026.
- Status
- closing_soon
- Project Types
- new_construction, multifamily, residential_efficiency
- Client Types
- residential
- Notes
- Limited applicability for evlv.energy primary use cases (commercial energy + EV). Surface in research chat only when query mentions "developer", "homebuilder", "multifamily", or "new construction".
Source: Grantya research. Confirm current terms with the administering agency before applying.