45L Energy Efficient Home Tax Credit

What is the 45L Energy-Efficient Tax Credit?

The 45L Tax Credit is an energy-efficient tax credit for residential properties. The tax credit is $2000 per dwelling per unit and can be claimed by the builder/developer(s) of energy-efficient of homes.

What are the requirements to meet to receive the 45L Tax Credit?

• Units must be at least 50% above the 2006 Intl. Energy Conservation Code (IECC)
• Features must be verified by an eligible certifier
• Units completed & sold (close of escrow) or leased/rented between 2012-2017

What types of projects qualify for the 45L Tax Credit?

Single-family and multi-family dwellings for sale, lease/rent which are 3 stories or less

Must all homes in a project qualify to receive the 45L Tax Credit?

No. The 45L is not like utility rebate programs which require the entire project to qualify, the tax credit is per dwelling per unit

Does the 45L tax credit carry forward?

Yes. The unused credit can be carried forward up to 20 years

Is there any downside to claiming the 45L tax credit?

No. While some energy-efficient building materials might cost more, the financial incentives of the tax credit plus the increased equity and lower utility costs for the occupants are worth it in the long term. The tax credit aims to encourage builders to use energy efficient materials.

Can I go back on 2014-2016 projects and get this tax credit?

Yes. In most cases tax filings can be amended up to 3 years from the date of the tax filing.

What is DPIS' 2020 Certification Process? 

1. Contact DPIS to get a free tax credit review.
2. Using Energy Pro v4.8 every home will go through the nationally recognized certification process.
3. DPIS provides 45L tax credit certificates for all homes that meet certification requirements before 2020 tax season.

Can DPIS help builders qualify for the 45L tax credit?

Yes. Not only is DPIS Builder Services a qualified 45L Tax Credit rater and certifier but also is the 3rd largest rating provider in the country. With over 30 years in the industry we are dedicated to the success of our builders