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Support of Extending and Amending the 45L Federal Tax Credit for Energy Efficient Homes Sent to Congressional Leadership


There is movement in Congress to amend and extend the federal tax credit for builders to build and sell energy efficient homes.  The current credit expires on December 31, 2020.

The U.S. House has approved an infrastructure legislative package – H.R. 2, “The Moving Forward Act” that contains provisions to extend and modernize the federal 45L tax credit for energy efficient homes.

Section 90424 of the bill addresses the tax credit.  Its main provisions are:

  • Extends the credit from December 31, 2020 to December 31, 2025
  • Changes the benchmark from 50% more efficient than the 2006 IECC to 15% more efficient than the 2018 IECC
  • Increases the credit from $2,000 to $2,500

The legislation is posted at The Moving Forward Act. The section on 45L begins on page 2217.

In addition the House Select Committee on the Climate Crisis’ climate action plan, “Solving the Climate Crisis – The Congressional Action Plan for a Clean Energy Economy and a Healthy, Resilient, and Just America” includes the recommendation that “before it expires at the end of 2020, Congress should pass a longer-term extension of the Section 45L tax credit for new, energy-efficient homes and update the energy efficiency requirements to receive the credit.”  The climate action plan is posted at https://climatecrisis.house.gov/sites/climatecrisis.house.gov/files/Climate%20Crisis%20Action%20Plan.pdf  The section on buildings starts on page 144.

As part of its advocacy effort RESNET has organized a letter to the Congressional Leadership in Congress that urges action on the extension and amendment of the federal 45L energy efficient homes tax credit.  367 residential energy efficiency professionals added their names to the letter.

The letter is posted at Letter to Congressional Leadership on Amending and Extending 45L Tax Credit.

The letter was sent to the Senate Majority Leader Senator Mitch McConnell, Senate Minority Leader Senator Charles E. Schumer, House Speaker Congresswoman Nancy Pelosi and House Minority Leader Congressman Kevin McCarthy.

RESNET will continue to track Congressional action on this and will keep its network informed of developments.