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ACEEE: 45L Tax Credit for New Energy Efficient Homes Fact Sheet
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The 45L Tax Credit for New Energy-Efficient Homes Has Been Exceptionally Effective
The 45L tax credit assisted with the construction of nearly 350,000 efficient new homes in
2024, a dramatic increase over earlier years. These homes cut homeowner energy bills by about $450 per year, and by 2032 they will cut peak electric demand by 1,800 MW. We estimate that the discounted energy savings benefits are more than four times the value of the credit.
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