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Enhancing Cost Savings via Sustainability and ESG Practices.
§45L Basics
The 45L Tax Credit is a federal incentive designed to promote energy efficiency in residential buildings. It offers tax credits to eligible builders, developers, and contractors who construct or renovate energy-efficient homes and multifamily properties.
45L Sunsetting
The One Big Beautiful Bill (OBBB), enacted in July 2025, established a June 30, 2026 deadline for the 45L Energy Efficient New Homes Tax Credit. To remain eligible, qualifying residential properties must be completed and leased or sold by June 30, 2026.
Eligibility
Why Leyton
Years of Expertise
Countries
Energy Modeling
Saved on Tax
How to Claim
The 45L Tax Credit provides up to $2,000 per unit for qualifying homes placed in service through 2022 and up to $5,000 per unit for qualifying homes placed in service in 2023 or later, subject to the program’s energy efficiency and certification requirements.
Our Process
Our process has no upfront retainer or payment.
Invoiced after delivery of your report.
We review your project and building details to determine whether your property is likely to qualify for the Energy Efficient Home Credit.
Our team develops an IRS-compliant energy model using approved software to evaluate your property’s energy performance.
A qualified third-party rater performs the required on-site inspection and testing, then certifies the property meets Section 45L requirements.
We deliver a comprehensive report and certification package with everything your CPA needs to claim the credit on IRS Form 8908.
Trusted by 10,000+ Real Estate Investors
Supporting clients through every step of their Section 45L Tax Credit journey.
John Schilling
Manager/Principa
@DDA development
“The highlights of working with Leyton were great communication, easy-to-understand process/schedule, and overall professionalism from all team members.”
Nerin Kadribegovic
FAIA
@Kadre Architects
“The Leyton Team was awesome throughout, guiding us seamlessly through the
process. I especially enjoyed working with Cedric, who understood how busy I was, so
he fed me questions in a way that I could digest and process.”
Serge Sinanian
Executive Vice President
@Sinanian Development
“Leyton made a complicated-sounding process very simple and straightforward.
We provided the relevant documents, had a discussion and they handled the rest”
Akash Basin
Founder
@Bhasin Properties
“Leyton made the whole process very easy for the business owner. All we had to do was supply them with the necessary information and accommodate a site visit and they took care of everything else including breaking down the tax forms for our accountant.”
Neil Kapadia
Principal
@ViaNova Development
“The Leyton Team was awesome throughout, guiding us seamlessly through the process. I especially enjoyed working with Cedric, who understood how busy I was, so
he fed me questions in a way that I could digest and process.”
Get in Touch
Our experts have conducted over 10,000 energy studies, including energy modeling, site inspections, and certifications of results. We would love to answer all of your questions.
FAQs
Can’t find the answer you’re after? Please contact our team
Your project may be a good fit for these programs if it meets the key design requirements for Energy Star and DOE Energy Efficient Homes.
This includes meeting IECC 2009 (if multifamily) or IECC 2021 (if single-family) insulation requirements in your specified IECC climate zone.
Your project could also be a great fit if you utilize kitchen and bathroom exhaust fans and you design the building with proper air-tightness in mind.
Sadly, no. This is partly because the pre-drywall inspection is a hard requirement of the Energy Star and DOE Energy Efficient Home certification process.
This means that projects that would be looking to retroactively certify would have to remove drywall of potentially completed and/or occupied units. Adding significant labor costs to a project thought to be completed.
Additional testing would also need to be completed in each unit as well as documentation completed by other parties, such as mechanical design engineers or commissioning agents.
Although your project may be Energy Star or DOE Energy Efficient Home certified by June 30, 2026, the one outstanding point made by the IRS is that the units are “acquired”, meaning leased or sold for residential use.