Code Section 45L

Code Section	Effective Date	Name of Act	Name of Provision	10yr Revenue Estimate ($millions)
45L	12/31/2011	The American Taxpayer Relief Act of 2012	Credit for energy efficient new homes	-154
45L	1/1/2012	The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010	New energy efficient home credit	-138

---

Credit for energy efficient new homes

Explanation of Provision

The provision extends the credit to homes that are acquired prior to January 1, 2014. Additionally, the provision updates the home construction standard from the 2003 International Energy Conservation Code to the 2006 International Energy Conservation Code as in effect on January 1, 2006.

Back to Top

---

New energy efficient home credit

Explanation of Provision

The provision extends the credit to homes that are purchased prior to January 1, 2012.

Back to Top

Back to Tax Tracker Codes Menu