
What it is
What is Section 45L Tax Credit?
A per-unit credit for energy-efficient new residential construction and substantial reconstruction, certified to the standard the code requires.

In their words
What clients say about working with CORE
Q&A
Questions, answered
The detail behind this service, one line each until you open it.
Who can claim the 45L credit?
Developers and builders of energy-efficient residential units, single family, multifamily, or build-to-rent, completed in an open tax year.
How is it calculated?
Per dwelling unit, so it scales with the size of the development.
What does certification involve?
Modeling and verification of the units against the applicable energy standard.
Anything I should know before starting?
- The credit is per unit, so it scales with the size of the development.
- Certification requires modeling and verification against the applicable standard.


