Step _01
Project and unit review
We identify the development type, number of units, construction timeline, placed-in-service dates, and intended certification pathway.
We Incentivize
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We Incentivize
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Helping U.S. businesses unlock more tax savings.
Convert qualifying energy-efficient residential construction into a potential per-unit federal tax credit.
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Specialty expertise · organized documentation · clear next steps
We IncentivizeSection 45L provides a federal tax credit to eligible homebuilders and developers for qualifying energy-efficient dwelling units. Depending on the property type, certification level, placed-in-service date, and applicable labor requirements, the credit can reach up to $5,000 per eligible unit.
Qualifying projects may include single-family homes, townhomes, manufactured homes, apartments, and condominiums that are sold or leased for residential use. Each unit must satisfy the applicable ENERGY STAR or Zero Energy Ready Home requirements and receive appropriate third-party certification.
Up to $5K
Potential credit per qualifying unit
Per unit
Project value can scale with volume
2032
Current statutory availability through
Every engagement follows the same disciplined framework while the technical work is tailored to the service, facts, and decision timeline.
Step _01
We identify the development type, number of units, construction timeline, placed-in-service dates, and intended certification pathway.
Step _02
The team coordinates with qualified raters and project stakeholders to align documentation with ENERGY STAR or ZERH requirements.
Step _03
Unit-level results and supporting records are organized so missing information is identified before filing.
Step _04
A clear project summary and certification package is prepared for the builder’s tax professional and applicable filing forms.
The best time to consider 45L is before construction and certification decisions are complete. Early coordination can help teams understand the applicable standard, required testing, unit tracking, and documentation responsibilities.
For completed developments, we can also help organize a retrospective eligibility review where certification and filing options remain available.
The eligible contractor—typically the builder or developer that owns and has basis in the property during construction—generally claims the credit, not the homeowner or tenant.
Potentially eligible units include single-family homes, townhomes, apartments, condominiums, and manufactured homes that meet the applicable residential and energy-efficiency requirements.
Yes. Qualifying units require certification by an appropriately qualified energy professional under the applicable program rules.
The amount varies by property type, certification pathway, placed-in-service date, and prevailing-wage compliance. Current law can provide up to $5,000 per qualifying unit.
Potentially. Prior-year projects may still be reviewable depending on the placed-in-service year, available energy data, certification, and tax filing status.
Start with a focused review