Duct Testers 45L FAQ
Builders and Developers can collect $2,000 of tax credit for each new dwelling unit per Section 45L. Most California builders and developers already qualify due to the CA Energy Efficient Standards already in place. One of the extensions included the construction tax credit for energy efficient new homes and/or dwelling units. Each home or dwelling unit that exceeded the heating and cooling 2006 IECC energy standards by 50% in 2015 and 2016 can receive a $2,000 tax credit.