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Federal 45L New Energy Efficient Home Credit — Multifamily

Internal Revenue Service (IRS)FED-45L
Max per Applicant

Varies

Maximum a single org can receive

Deadline

Rolling / No deadline

Jurisdiction

United States

About This Program

Section 45L provides tax credits of $500–$5,000 per unit to developers and contractors who build energy-efficient new homes and multifamily buildings. Under the IRA, multifamily developers can earn $2,500–$5,000 per unit with prevailing wage compliance.

Key Requirements & Eligibility

  • 1New construction or substantial reconstruction
  • 2Unit must meet Energy Star or Zero Energy Ready Home standards
  • 3Multifamily: $2,500/unit (Energy Star) or $5,000/unit (Zero Energy Ready)
  • 4Prevailing wage compliance required for higher credit
  • 5Claimed by contractor or manufacturer who constructed the unit

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Apply or Learn More

Visit the official page to review full eligibility requirements and apply.

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Applicable Industries

Real EstateConstructionBuilding Electrification
Official Source