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45L NEW ENERGY EFFICIENT HOME TAX CREDIT
The 45L is a federal tax credit available to builders who financed the construction of new energy efficient homes and then sold or leased them. The tax credit is $2,000 per home that qualifies and can be applied to the taxable year that the home(s) sold/leased. The tax credit is available for homes that were sold/leased in 2016, 2017, 2018, 2019 and 2020.