The 45L Tax Credit provides incentives for owners of residential properties for using energy efficient solutions . Properties must show at least a 50% energy consumption reduction with at least 10% of energy savings associated with heating and cooling derived from structural elements. The unit’s energy efficiency must also be certified by an approved rater qualified by the Residential Energy Services Network (RESNET).

What is the credit?
The 45L tax credit offers a credit of $2,000 per dwelling unit to owners of energy efficient apartment buildings and homes.

What types of buildings are eligible?
The following residential building types may be eligible for the 45L tax credit if they stand 3 stories or less:

  • Apartment buildings
  • Assisted living housing
  • Student housing
  • Residential condominiums
  • Rehabilitation facilities
  • Affordable housing

What if I didn’t know about this credit?
Owners can claim the 45L tax credit retroactively if it was not claimed on a previous tax return.

How do I know if my project/building is eligible?
Complete the form below to find out if your project or building qualifies!

Find out if you qualify for the 45L tax credit


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