The federal 45L tax credit provides builders a $2,000 tax credit for building and selling energy-efficient homes. The credit had expired on December 31, 2017.
As part of the last-minute Congressional – White House deal on keeping the government running, Congress has passed and the President has signed legislation that extends the tax credit from January 1, 2018, through December 31, 2020. This means a retroactive extension to 2018 and a forward extension through 2020.
This was a straight extension with no modifications to the credit provisions and requirements.
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