What is the 45L Tax Credit?

The 45L Tax Credit is equal to $2,000 per unit for qualified owner-occupied or rental dwelling units that meet certain energy-savings standards.

Construction or rehabilitation of a unit must be substantially completed after August 8, 2005 and the until sold or leased before the end of 2017. The tax credit is claimed by the developer (known as Eligible Contractor) in the year which the unit is occupied.

Eligible Properties

Qualifying properties are comprised of a dwelling unit or units. A dwelling unit is defined as one or more rooms including a kitchen and designed as a unit for occupancy by one family for the purpose of cooking, living and sleeping. In order to meet the requirements of Section 45L, it must also be 3 stories or less above grade and may include apartments, condominiums, assisted living facilities, student housing dwelling units, townhouses, and single-family homes.

The $2,000 tax credit is achieved for “each” dwelling unit within the buildings.

Each unit must meet a level of energy efficiency that is higher than 2006 IECC standards. Many newer or rehabbed developments already exceed these standards based on recent energy standards and building codes. We recommend that any apartment or condominium project developed (new construction or rehabilitation) within the past four years to be evaluated for the 45L Tax Credit.

About FL Blower Door Testing

As of July 1st, 2017, all new residential homes in Florida must pass a Blower Door test to meet energy code. By adequately sealing homes and meeting the requirements of allowable infiltration rates, you are complying with this code. These tests help identify whether the builder properly sealed the homes, reduce the number of gaps and cracks which can lead to issues with mold, indoor air quality, and energy efficiency.

WRS Blower Door Testing

WRS makes it easy to perform blower door testing of all your residential units throughout South Florida. Our blower door specialists have conducted thousands of blower door tests throughout the country, and our process is specially equipped to handle single and multifamily home projects. With our team on their side, builders can be confident that blower door tests are performed with skill, in a timely manner, and in close coordination with the project’s construction manager.

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