45L Tax Credit

The Energy Efficient Homes Credit is a 45L Tax Credit that offers $2,000 per dwelling unit to multifamily developers and single family home builders. It can be a great incentive for those looking to offer homeowner efficient spaces without breaking the bank.

To be eligible for the credit, several key conditions must be met. These include...

  • Defined as a "dwelling unit". This is any unit providing complete independent living facilities for one or more persons.

  • Completed after August 8, 2005.

  • Located in the United States.

  • Meets the requirements for Code Section 45L(c). See below for standard practices.

  • Certified by a third party provider such as 15 Lightyears.

Who Can Benefit?

  • Production Home Developments

  • Low Income Housing

  • Apartment Buildings

  • Residential Condos

  • Student Housing

  • Substantial Reconstruction Projects


The following are energy efficient upgrades that may make you eligible for the Energy Efficient Homes Credit. While certification is performance based rather than a prescriptive, these are all general requirements for attaining the 45L tax credit.

  • Wall insulation R-13 through R-19 and above

  • Attic insulation minimum R-38

  • Radiant barrier

  • Foam injected concrete Blocks R-9 and above or ICF block

  • Energy Star or Low-E windows with <0.28 U factor and <0.30 SHGC.

  • Insulated exterior doors

  • Reflective roofing materials

  • Extra insulated foundations and slab

  • HVAC SEER Rating 16 or higher (15 may be acceptable is some cases).

  • Mechanical ventilation or exhaust fans required in at least one bathroom

  • R13 frame walls.

Find out the form below to see if you qualify for the 45L.

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Energy Efficiency Improvements
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