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Section 45L Energy Efficient Home Credit

$2500-$5000/home

Can You Write Off Section 45L Energy Efficient Home Credit?

Short answer: Section 45L Energy Efficient Home Credit — OBBBA 2026 New Deductions

Credit for energy efficient home construction (expires 6/30/26).

Records to keep: Keep receipts and document business use. Deductible if ordinary and necessary for your trade or business.