If you’re a home builder, real estate developer, or manufactured home producer, there’s a powerful federal tax credit which will be expiring soon.

The Energy Efficient Home Builder Credit (IRC §45L), a federal tax credit worth up to $5,000 per home or apartment unit. With passage of the OBBBA, this credit expires for homes acquired after June 30, 2026.

💰 Credit Amounts at a Glance

Single-Family & Manufactured Homes

Energy Star certified: $2,500

Energy Star + Zero Energy Ready Home (ZERH): $5,000

Multifamily Buildings (per unit)

Energy Star: $500

Energy Star + prevailing wage: $2,500

ZERH: $1,000

ZERH + prevailing wage: $5,000

⚠️ Key Deadline (Very Important)

To qualify, each home must be sold or leased to an individual for use as a residence by June 30, 2026.
📋 What You Need to Claim the Credit

Energy Star and/or ZERH certification

Proof you owned the home during construction

Records showing the home was acquired during the tax year

Buyer or tenant information

Prevailing wage documentation (if applicable)

If you’re building, developing, or producing homes in 2025–2026, this is something you should be reviewing now, not at tax filing time.

If any of this applies to you, please connect with us: https://accountingsolutionsllp.com/appointment/