The IRS released new guidance on the 45L tax credit to clarify who is eligible to claim the credit, what the energy savings requirements are for each tier of the credit (which range from $500 to $5,000), and what the requirements are for certification and substantiation. Certified Zero Energy Ready single-family homes are eligible for a $5,000 tax credit, as are units in multifamily buildings, if the credit’s prevailing wage requirements are met. Homes must be certified to the Zero Energy Ready Home program version in effect based on the project’s Permit Date (or Production Date for Manufactured Homes), as defined in the program requirements document corresponding to the building type. 

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