Note: this page is for informational purpose only. Please seek tax advice from your tax professional.
The IRA Section 45L - New Energy Efficient Home Credit provides tax credits to builders of new homes that meet the ENERGY STAR requirements and are certified through the following processes:
Home Type | Units Leased or Sold In | Requirement Criteria | Base Tax Credit Per Unit | Tax Credit per Unit with Prevailing Wage Requirements | Link |
Single Family | 2023 | ENERGY STAR® Homes Version 3.1 | $2500 | ENERGY STAR® Homes Version 3.1 | |
2024 | ENERGY STAR® Homes Version 3.2 | ENERGY STAR® Homes Version 3.2 | |||
2025 | |||||
Multifamily | 2023 | ENERGY STAR® Homes Version 1.1 | $500 | $2500 | ENERGY STAR® Multifamily Version 1.1 |
2024 | |||||
2025 |
Home Type | Units Leased or Sold In | Requirement Criteria | Base Tax Credit Per Unit | Tax Credit per Unit with Prevailing Wage Requirements | Link |
Single Family | 2023 | DOE Zero Energy Ready Homes Version 1 | $5000 | DOE Zero Energy Ready Homes Version 1 | |
2024 | DOE Zero Energy Ready Single Family Homes, Version 2 | DOE Zero Energy Ready Single Family Homes Version 2 | |||
2025 | |||||
Multifamily | 2023 | DOE Zero Energy Ready Homes Version 1 | $5000 | DOE Zero Energy Ready Homes Version 1 | |
2024 | DOE Zero Energy Ready Homes Multifamily, Version 2 | $1000 | $5000 | DOE Zero Energy Ready Homes Multifamily, Verison 2 | |
2025 |
Additional Energy Efficiency Incentives
In addition to the federal tax credits mentioned above, there are additional energy efficiency opportunities offered through our Energize Connecticut programs that offer additional rebates or incentives. (Restrictions may apply).