Certain contractors may qualify for a special tax credit when they build or substantially reconstruct qualified energy efficient homes. The expanded credit, now worth up to $5,000 per home, is part of the Inflation Reduction Act of 2022. The amount of the credit depends on the type of home, the home’s energy efficiency and the date when someone buys or leases the home. The contractor must also own the home and have a basis in it during construction. The home must then be sold or leased to someone to use as a residence. Among other things, the home must meet Energy Star program requirements. For more details about how to qualify: https://bit.ly/3YyU0kH. Contact the Cg Team with questions. © 2023