Quick Answers
Is the 45L tax credit still available in Massachusetts?
The 45L credit ended for homes acquired after June 30, 2026. Homes sold or leased on or before that date can still support a claim for the applicable tax year, but require certification by an eligible HERS rater. Confirm specifics with your tax professional.
How much was the 45L tax credit worth?
$2,500 per single-family home certified to ENERGY STAR requirements and $5,000 per home certified to the DOE Zero Energy Ready (Efficient New Home) program, with separate multifamily tiers.
What replaces the 45L credit for Massachusetts builders?
Mass Save new-construction rebates of $7,500 to $25,000 per single-family home depending on performance tier, verified through the same HERS rating you already need for code compliance.
The federal 45L Energy Efficient Home Credit ended for homes acquired after June 30, 2026. If you built or sold qualifying homes before that date, you may still be able to claim it — and if you’re planning new Massachusetts projects, there are still substantial incentives to capture. Here’s what builders and developers need to know now.
This page is general information, not tax advice — confirm your specific situation with your tax professional.
What was the 45L tax credit worth?
For homes acquired from 2023 through June 30, 2026, the 45L credit paid builders $2,500 per single-family home certified to ENERGY STAR requirements and $5,000 per home certified to the DOE Zero Energy Ready Home (now “Efficient New Home”) program. Multifamily units qualified for $500–$1,000 per unit ($2,500–$5,000 when prevailing wage requirements were met).
Can I still claim 45L for homes I already built?
Homes sold or leased on or before June 30, 2026 can still support a claim for the applicable tax year, but the credit requires certification by an eligible certifier — a HERS rater accredited to verify ENERGY STAR or DOE program requirements. If your homes were built to spec but never certified, a rater may be able to review documentation and complete certification depending on what was verified during construction. Talk to us early — documentation is the deciding factor.
What replaces 45L for Massachusetts builders?
The biggest live incentive is Mass Save new-construction rebates: up to $7,500–$25,000 per single-family home depending on performance tier, with additional adders — plus separate tracks for renovations & additions and multifamily buildings. Every tier is verified through HERS ratings, which you already need for energy code compliance. See our current Massachusetts incentive amounts.
How Home Energy Efficiency Consultants helps
We are an ENERGY STAR® partner and a U.S. Department of Energy Efficient New Home partner (verified listing) — the two certification programs 45L was built on — and we handle HERS ratings, blower door and duct leakage testing, and Mass Save rebate paperwork from our offices in Somerville, Framingham, Marlborough, and Everett. 5.0 stars across 135 Google reviews.
Have homes that closed before the deadline, or a new project to plan? Call (617) 501-6788.
