Other People's Money
Back to library
Loophole

§45L New Energy-Efficient Home Credit

$2,500–$5,000 per unit tax credit for energy-efficient residential construction.

Overview

Builders/developers of qualifying new or substantially rehabbed residential units (including multifamily) earn a per-unit federal tax credit — $2,500 (ENERGY STAR) or $5,000 (Zero Energy Ready). Direct credit, not deduction. Multifamily developers routinely capture $500K+ on a single project.

Best fit
Home buildersMultifamily developersSubstantial rehabbers
Estimated impact
$2.5K–$5K per unit — direct dollar-for-dollar tax credit

Click Generate advisory deep dive for mechanics, IRC citations, a step-by-step execution plan, a worked numeric example on your profile, costs, risks, and this-week actions.

More loophole strategies

See all Loophole strategies
OPM