Key takeaways
- The IRS states that the credit is not allowed for qualified homes acquired after June 30, 2026.
- Credit amounts depend on the applicable ENERGY STAR or Zero Energy Ready Home requirements.
- Eligible contractors claim the credit using Form 8908.
- Unit-level certification and acquisition records should be organized early.
Understand the changed termination date
Current IRS guidance explains that the section 45L credit is not available for qualified new energy-efficient homes acquired after June 30, 2026. The acquisition date and the applicable statutory requirements must be evaluated for each project.
The deadline makes project records especially important for developments that span multiple phases, buildings, or tax years.
Do not assume that construction completion, certificate of occupancy, sale, lease, and acquisition dates are interchangeable. Confirm the relevant facts with your tax advisor.
Which homes may be considered?
Eligible contractors may claim the credit for certain qualified new energy-efficient homes sold or leased to another person for use as a residence. Applicable requirements can differ for single-family, manufactured, and multifamily homes.
For homes acquired in 2023 through June 30, 2026, the IRS describes credit amounts of up to $5,000 depending on the program standard and other requirements.
- Confirm the eligible-contractor relationship
- Identify each dwelling unit and acquisition date
- Verify the applicable energy program standard
- Review prevailing wage requirements where relevant
Certification and project data are central
Energy modeling, testing, certification, and unit schedules should be coordinated with the tax analysis. Incomplete address lists or inconsistent unit counts can delay the review.
The project team should retain certification reports, plans, invoices, occupancy or acquisition records, and the calculations used to support the claim.
- Unit and building schedules
- ENERGY STAR or Zero Energy Ready Home documentation
- Rater and certification records
- Sale, lease, and acquisition support
- Labor information when higher credit tiers are evaluated
Review the portfolio, not just one building
Developers may have multiple communities or phases with different acquisition timelines. A portfolio review can identify which units fall within the available period and which records are still missing.
The analysis should also consider tax ownership, related entities, prior claims, and coordination with other incentives.
- Map projects by entity and tax year
- Separate eligible and ineligible acquisition dates
- Reconcile unit counts to financial records
- Create a document checklist for every property
A focused action plan
Begin with a project inventory, confirm the relevant dates, collect the certification package, and schedule a review with the contractor's tax advisor. The changed deadline makes timely fact gathering more important than ever.
This article is educational and reflects guidance available on its publication date. Tax law and administrative guidance can change.
Official resources