Statute
- Section 25C, Energy Efficient Home Improvement Credit
- Section 25D, Residential Clean Energy Credit
- Section 45L, New Energy Efficient Home Credit
- Section 179D, Energy Efficient Commercial Buildings Deduction
IRS Guidance
- Notice 2023-59, Guidance on Requirements for Home Energy Audits for Purposes of the Energy Efficient Home Improvement Credit under Section 25C
- Notice 2024-13, Request for Comments on Product Identification Numbers and the Energy Efficient Home Improvement Credit under Section 25C
- Notice 2023-65, Section 45L New Energy Efficient Home Credit
- Announcement 2023-1, Section 179D
- Announcement 2024-24, Updated Reference Standard 90.1 for Section 179D
Other Helpful Links
- Fact Sheet 2022-40, Frequently asked questions about energy efficient home improvements and residential clean energy property credits
- DOE Zero Energy Ready Home (ZERH) Program Requirements
- Section 179D IRS Webpage
- Guidance for Property Placed in Service prior to January 1, 2023
- Notice 2013-70, Q&A on Tax Credits for Sections 25C and 25D
- Notice 2012-26, Section 179D Deduction for Energy Efficient Commercial Buildings
- Notice 2006-52, Section 179D Deduction for Energy Efficient Commercial Buildings
- Notice 2008-40, Section 179D Deduction for Energy Efficient Commercial Buildings