45L Energy Efficient Home Tax Credit Extended for 2021 by Covid Relief Bill
Green Building Law Update
JANUARY 10, 2021
Internal Revenue Code Section 45L provides eligible taxpayers may claim this tax credit for new energy efficient homes that are sold or leased by that taxpayer during the tax year for use as a residence. The tax credit can even be claimed retroactively for past years. For example, if the person that hires a third party contractor (.
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