| The One Big Beautiful Bill Act (P.L. 119-21), enacted on July 4, 2025, revised dates and provisions in the Internal Revenue Code that affect some or all of the tax credits described below. Though these pages should not be considered tax advice, they are subject to change as more information becomes available. For additional information, please see Treasury.gov or IRS.gov. |
The approval process for software providing certification information for qualified homes acquired on or before December 31, 2022, differs from the software approval process for software providing certification information for qualified homes acquired after December 31, 2022.
For homes acquired on or before December 31, 2022, this website contains the U.S. Department of Energy (DOE) Approved Software List, which lists software for use in verifying compliance with the energy savings requirements of the former Section 45L credit. For homes acquired after December 31, 2022, this website provides information on the software approval process as it applies under the amended Section 45L credit. The amended Section 45L credit requires certification under the Environmental Protection Agency ENERGY STAR Residential New Construction Program (EPA ENERGY STAR) or the DOE Efficient New Homes program to qualify a home for the credit. As such, this website provides information on the software approval process for both programs.