EPA has updated the ENERGY STAR Tax Credits for Home Builders webpage based on new guidance for taxpayers on the § 45L New Energy Efficient Home Credit issued by the IRS in September 2023.
ENERGY STAR Residential New Construction Program Requirements
ELIGIBILITY
Homes and apartments are eligible to participate in the ENERGY STAR NextGen Certified Homes and Apartments program if they meet the eligibility requirements of the ENERGY STAR Single-Family New Homes (SFNH) National or California Program Requirements, or the ENERGY STAR Multifamily New Construction (MFNC) National or California Program Requirements.
Program Requirements
Program documents reflect Revision 0. Find details in the Policy Record.
National Program Requirements
ENERGY STAR NextGen National Rater Field Checklist, Version 1 (PDF, 272 KB)
ENERGY STAR NextGen National Program Requirements, Version 1 (PDF, 133 KB)
Implementation Timeline
This table is used to determine the applicable program requirements, including the minimum Version and Revision, to which a home or building is eligible to be certified to ENERGY STAR NextGen. The table is also found at www.energystar.gov/nextgenversions (PDF, 157 KB).
A home or building may only be certified to the ENERGY STAR NextGen program requirements applicable to the location of the home or building.
Home Is Built in This State Or Territory: | Home or Building Is Permitted On or After This Date: | Version | Revision |
---|---|---|---|
AL, AK, AZ, AR, CA, CO, CT, DC, DE, FL, GA, HI, IA, IN, ID, KS, KY, LA, MA, MD, ME, MI, MN, MO, MS, MT, NE, NH, NJ, NV, NC, ND, NM, NY, OH, OK, OR, PA, RI, SC, SD, TN, TX, UT, VA, VT, WA, WV, WI, WY | Any | National v1.0 | Rev. 0 |
At this time, ENERGY STAR NextGen is not yet available to homes and apartments located in Guam, Hawaii, the Northern Mariana Islands, Puerto Rico, and the US Virgin Islands.