Energy Efficient Home Credit IRC Sec. 45L and List of Eligible Software Programs for Certification
For a homebuilder to qualify for the New Energy Efficient Home Credit under IRC Sec. 45L, they must receive a certification that the dwelling unit has met the energy savings requirements of Sec. 45L. An eligible certifier must use an approved Software Program to calculate the dwelling unit's energy consumption for purposes of Sec. 45L. Sec. 45L provides a $2,000 credit for a traditional free-standing home and either a $1,000 or $2,000 credit for a manufactured home depending on the level of energy savings achieved.
Note: These provisions, originally set to expire 12/31/2007, have been extended through 12/31/2008 as set forth in the Tax Relief & Health Care Act of 2006.
IRS Notice 2006-27 (Section 5) and Notice 2006-28 (Section 6) provide for the Service to create and maintain a list of software programs that have been accepted by the Service for use in computing energy consumption for the purpose of certifications under Sec. 45L. An accepted software program will appear on the list below when the software developer submits the following information to both the IRS and RESNET.
- The name, address, and telephone number of the software developer;
- The name or other identifier of the program as it will appear on the list;
- The test results, test runs and the software program with which the test was conducted;
- A declaration by the developer of the software program, made under penalties of perjury, that the software program has satisfied all tests required to conform to the software accreditation process prescribed in RESNET Publication No. 05-001 (Nov. 17, 2005).
Eligible Software Programs Application