Is there a tax credit for ENERGY STAR new homes?
Answer (Energy Star): There are no consumer tax credits for ENERGY STAR new homes. However, home builders are eligible for a $2,000 tax credit for a new energy efficient home that achieves 50% energy savings for heating and cooling over the 2004 International Energy Conservation Code (IECC) and supplements. At least 1/5 of the energy savings must come from building envelope improvements. There is also a $1,000 tax credit to the builder of a new manufactured home achieving 30% energy savings for heating and cooling over the 2004 IECC and supplements (at least 1/3 of the savings must come from building envelope improvements), or a manufactured home meeting the requirements established by EPA under the ENERGY STAR program. Most of the consumer tax credits for energy efficiency (windows, doors, insulation, roofs, HVAC, and non-solar water heaters) are only available for existing homes – and they only available for improvements “placed in service” in 2009 and 2010. Through 2016, consumers b