The Inflation Reduction Act of 2022 amended Internal Revenue Code Section 45L to include a tax credit of $5,000 for single-family homes, and $1,000 or $5,000 for multifamily units certified to the DOE Zero Energy Ready Home program. DOE is currently working with the IRS to develop guidance on this new legislation and will update this page as soon as it is finalized. This page will provide links to IRS guidance, frequently asked questions, and approved software for 45L, as they become available.