45L Tax Credit

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The 45L tax credit is a U.S. federal tax incentive for builders and developers of energy-efficient homes, such as single-family houses, apartments, and condos. It offers up to $2,000 per qualifying unit, with some updates allowing up to $5,000 for higher energy efficiency. To qualify, homes must be 50% more energy-efficient than the standards in place, and certification by an approved energy rater is required. The credit encourages sustainable building while providing significant tax savings to developers.