News Analysis

IRA’s 45L New Energy Efficient Homes Credit: Just the Basics

This provision offers a tax credit to homebuilders for the construction of new energy-efficient homes, including multifamily projects.

This article has been prepared for informational purposes only; it is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult your firm’s tax, legal, and accounting advisors before engaging in any transaction.​​

Responsible agency

The U.S. Department of the Treasury

Published September 11, 2023

editors, t. (2023, August 29). IRA’s 45L New Energy Efficient Homes Credit: Just the Basics. Retrieved from https://www.buildinggreen.com/news-analysis/ira-s-45l-new-energy-efficient-homes-credit-just-basics