
for the 45L Tax Credit
below and one of our 45L Tax Credit experts will contact you.
Qualify for the
45L Tax Credit

for the 45L Tax Credit
below and one of our 45L Tax Credit experts will contact you.
Qualify for the
45L Tax Credit

What is the 45L Tax Credit?
Recent tax legislation extended the Energy Efficient Home Credit to developers of energy-efficient homes and apartment buildings. The 45L Tax Credit, originally made effective on 1/1/2006, offers $2,000 per dwelling unit to developments with energy consumption levels significantly less than certain national energy standards.
What is eligible for 45L Tax Credits?
A dwelling unit should provide a level of heating and cooling energy consumption that is significantly less than certain national energy standards, dependent on when the unit is sold or leased. Based on current construction trends, many developments already exceed these standards. All residential developments and apartment buildings completed within the last 4 years are worth assessing for potential 45L tax credits. Eligible construction also includes substantial reconstruction and rehabilitation. Homebuilders and developers can still claim the 45L tax credit retroactively if they did not claim them on previous tax returns.
Who can benefit from 45L Tax Credits?
• Homebuilders
• Multifamily Developers
What types of buildings or projects can qualify for 45L Tax Credits?
• Affordable housing (LIHTC)
• Apartment buildings
• Assisted living facilities
• Production home developments
• Residential condominiums
• Student housing
• Substantial reconstruction or rehabilitation
What is the Process for Claiming the 45L Tax Credit?
The basis for developing and supporting the 45L tax credit is a detailed energy analysis that must be certified by a qualified third-party. Our multi-disciplinary team of engineers and tax experts will ensure that you obtain the maximum tax credits and provide all the documentation necessary to sustain an IRS audit. We use IRS approved software programs for the IRC Sec. 45L certification.
What are the Benefits of the 45L Tax Credit?
The Energy Efficient Home Credit offers a tax credit of $2,000 per dwelling unit to developers of energy efficient buildings completed after August 8, 2005. Below is a sample of expected benefits based on the number of qualified dwelling units.
$100,000 in 45L Tax Credits
50 qualified units
$200,000 in 45L Tax Credits
100 qualified units
$2,000,000 in 45L Tax Credits
1,000 qualified units
45L Tax Insights

How the Inflation Reduction Act of 2022 Expands Energy Efficiency Tax Incentives for the Real Estate Industry
08/12/2022As featured in Accounting Today Today, the House passed the Inflation Reduction Act of 2022, subsequent to the Senate’s earlier passage of the bill. It will be signed into law by President Biden in short order. Both existing and expired energy efficiency tax incentives including 179D Deductions and 45L Credits have been expanded significantly. Who … Read More

Inflation Reduction Act Expands Payroll Tax Credit Benefits for Small Businesses
08/12/2022The Inflation Reduction Act, soon to be signed into law by President Biden provides huge opportunities for the real estate industry as well as for architects and engineers. However, the expansion of “green” tax incentives 45L and 179D is not the only tax benefits getting a boost. The newly formed law will also improve upon … Read More

KBKG to Exhibit, Sponsor, and Speak at the TXCPA Free CPE Expo
06/14/2022Our Director of R&D Tax Credits and ERTC, Bill Taylor is speaking at the TXCPA Free Expo on June 23rd. Along with him, our Regional Director, Matthew Geltz, is representing KBKG at the exhibit hall. The TXCPA Free CPE Expo is taking place on June 23rd at the UT Commons Conference Center in Texas. About … Read More

KBKG to Speak and Exhibit at Tax Alliance Conference
06/03/2022Our Regional Director, Bill Taylor is speaking about Employee Retention Tax Credits & Impact on Research and Development Tax Credits, CCM, and TX Law Changes at the Tax Alliance Conference on June 7th. Joining him is our Regional Director, Matthew Geltz, and he is representing KBKG at the exhibition hall. The Tax Alliance Conference is … Read More

KBKG to Speak and Exhibit at FICPA MEGA CPE Conference
06/03/2022Research & Development Tax Credit Principal, Jonathan Tucker and Director, Ian Williams will be speaking on Research and Development Tax Credits Overview and Recent Updates. Their presentation is taking place on Thursday, June 9th from 10:30 AM – 11:20 AM. Regional Director, Chad Niehaus is speaking in a 25-minute Ted-Talk, a new way of presenting … Read More

KBKG to Speak at NECANN Illinois Conference
06/03/2022On Friday, June 10th from 1-1:50 PM, our Senior Manager, Tetyana Guguchkina, is speaking about R&D Tax Credit for the Cannabis industry at this year’s NECANN Illinois. Joining her are Robert VanDeVeire and Kyle Ernsberger from our Midwest office. NECANN Illinois is taking place from June 10th to June 11th at the McCormick Place Lakeside … Read More

KBKG to Exhibit and Sponsor the NJCPA Convention & Expo
06/03/2022This year, Sumit Sharma, Paul McVoy, Alexis McClellan, and Justin Brumfield will be representing KBKG at the NJCPA Convention & Expo. This conference takes place from June 14th to June 17th at NJCPA Convention & Expo in Atlantic City. About the NJCPA Convention & Expo The NJCPA Convention & Expo knows that there are mega-changes … Read More

KBKG to Speak at TXCPA Dallas Convergence 2022
05/04/2022Alex Martin, Transfer Pricing Principal, will be speaking at TXCPA Dallas Convergence on Monday, May 16th. He’ll be joined by Bill Taylor, William Long, Matthew Geltz, Mike Cornell, and Emily Kennedy from our Dallas Fort-Worth office. This event is taking place at the Omni Frisco Hotel in Frisco, Texas. About the TXCPA Dallas Convergence TXCPA … Read More

KBKG to Speak at SCACPA Spring Splash Conference 2022
05/02/2022Our Research and Development Tax Credit Director, Ian Williams, is speaking while Principal, Jonathan Tucker, and Regional Director Chad Niehaus are representing KBKG at the SCACPA Spring Splash Conference 2022. This event takes place from May 12th and May 13th in Spartanburg, SC. Our Southeast team specializes in Cost Segregation, Green Building Tax Incentives (45L … Read More

This Month’s Webinars
05/02/2022Looking for CPE credit? We have several sessions available this month. Click the links below to register. If you have questions or need help registering, please email [email protected] Research & Development Tax Credits 06/07/2022 | 12:00 PM PT | 1 hour | 1 CPE credit This webinar will cover the fundamentals of the Research and … Read More