Eligible contractors who build or substantially reconstruct qualified new energy-efficient homes may be able to claim tax credits up to $5,000 per home. The amount of the credit depends on factors including the type of home, its energy efficiency, and the date when the home is acquired. On this page Who is eligible Homes that qualify Who is eligible Eligible contractors must meet all requirements under Internal Revenue Code (IRC) Section 45L before they claim the credit. Find guidance interpreting section 45L in Notice 2008-35, Notice 2008-36 for manufactured homes and Notice 2023-65. Homes that qualify To qualify, a home must meet all required specifications under IRC Section 45L, including the energy saving requirements of IRC Section 45L(c), before the home is acquired. For homes acquired in 2023 through 2032: The credit amount is up to $5,000 based on the applicable program and program requirements under which the home was built (Energy Star or Zero Energy Ready Home). For homes acquired before 2023: The credit amount is $1,000 or $2,000, depending on the energy saving requirements met. Find details in About Form 8908, Energy Efficient Home Credit. Related IRS: Builders of qualified new energy efficient homes may qualify for an expanded tax credit under Section 45L Builders of new energy efficient homes may qualify for an expanded tax credit Treasury and IRS announce guidance on wage and apprenticeship Credits and deductions for businesses Guidance Section 45L New Energy Efficient Home Credit, Notice 2023-65 Request for Comments on Incentive Provisions for Improving the Energy Efficiency of Residential and Commercial Buildings, Notice 2022-48