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45L Builder New Home

Federal Tax Credit  

45L New Energy Efficient Home Tax Credit

The 45L is a federal tax credit available to builders who financed the construction of new energy efficient homes and then sold or leased them. For each home that qualifies the builder will receive a $2,000 per home tax credit to be applied in the taxable year that the homes sold/leased. The tax credit is currently available for homes sold/leased in 2016-2020.


1) Single-family dwellings and multi-family for sale, for lease/rent which are 3 stories or less above grade.
2) Units must be at least 50% above the 2006 International Energy Conservation Code (IECC).
3) Units completed & sold (close of escrow) or leased between January 1, 2016 and December 31, 2020. 

4) Features verified by a Rater (45L eligible certifier). All CHEERS 45L Raters are certified to qualify homes for the 45L Tax Credit. 

45L Reference Information 
CHEERS 45L Inc.          sales          (559) 308-6045

1610 R Street, Suite 200, Sacramento, CA 95811