On July 4, 2025, President Donald Trump signed into law the massive tax and spending legislation, the “One Big and Beautiful Bill”. Among its provisions, the law eliminates the federal 45L tax credit for energy-efficient homes on June 30. 2026. Previously, the tax credit was set to expire in 2032. Until the tax credit expires on June 30, 2026, the following provisions apply The key 45L provisions of the law include: The tax credit amounts are: $2,500 per home, if the home meets the eligibility standards of the EPA’s ENERGY STAR Single Family New Homes Program. Homes that are certified to meet the DOE’s Zero Energy Ready Home program will qualify for a $5,000 tax credit. DOE’s Zero Energy Ready Homes program requirements are posted at Zero Energy Ready Homes Requirements
