45L Tax Credit for Massachusetts Builders: What Changed in 2026
The federal 45L credit pays builders $2,500 per ENERGY STAR home and $5,000 per DOE Zero Energy Ready home, but the One Big Beautiful Bill Act ended it for homes acquired after June 30, 2026. Homes certified and sold or leased by June 30, 2026 can still be claimed on Form 8908 for the 2026 tax year. Massachusetts builders can still get Mass Save incentives for all-electric homes.
Key date
June 30, 2026: last day a home can be acquired (sold or leased to the occupant) and qualify. Certification must be in hand before that date.
Credit Amounts
| Home | Credit |
|---|---|
| Single-family, ENERGY STAR certified | $2,500 |
| Single-family, DOE Zero Energy Ready Home | $5,000 |
| Multifamily, ENERGY STAR MFNC, prevailing wage met | $2,500 |
| Multifamily, ZERH, prevailing wage met | $5,000 |
| Multifamily, ENERGY STAR MFNC, no prevailing wage | $500 |
| Multifamily, ZERH, no prevailing wage | $1,000 |
Who Can Still Claim It
- The eligible contractor: the builder who constructed the home and owned it during construction.
- Homes acquired (sold or leased) by June 30, 2026.
- ENERGY STAR or DOE ZERH certification obtained before the home was acquired.
- Claimed on IRS Form 8908 (multifamily prevailing wage uses Form 7220). Talk to your tax professional.
What Still Pays in Massachusetts
Mass Save still pays $7,500–$40,000 for all-electric 1–4 unit homes, plus $250 for ENERGY STAR v3.2 and $500 for DOE Zero Energy Ready certification on eligible tiers. See Mass Save new construction incentives. We are ENERGY STAR and DOE Efficient New Homes verifier partners and can provide certification records for homes we rated.
FAQ
Is the 45L tax credit still available?
Only for homes acquired by June 30, 2026. The One Big Beautiful Bill Act moved the end date from December 31, 2032.
How much is the 45L credit?
$2,500 for an ENERGY STAR single-family home and $5,000 for a DOE Zero Energy Ready home; multifamily amounts depend on prevailing wage.
Who claims 45L?
The eligible contractor who built and owned the home during construction, not the buyer.
Can I still claim 45L for a home certified in 2026?
Yes, if the home was certified and acquired by June 30, 2026. Claim it on Form 8908 for that tax year.
What incentives replace 45L in Massachusetts?
Mass Save new construction incentives for all-electric homes, from $7,500 to $40,000 depending on tier and units.
Town-by-Town Permit Checklists
Local building department details, checked on each town's own website:
Sources: IRS Instructions for Form 8908 · Mass Save residential new construction. Code text current as of October 2026; DOER has proposed updates to the Stretch and Specialized codes, so confirm before you file.
Related: Stretch code report for permitting · What triggers a HERS rating · REScheck and COMcheck · Phius verification
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