A table shows the incremental first cost of ENERGY STAR or ZERH certification above 2021 IECC. For climate zones 1-3 and all-electric homes in 4B, ENERGY STAR's incremental first costs are less than the maximum tax incentive ($2,500).
Highlighted cells indicate that the incremental first cost is less than the maximum 45L tax credit for the target certification ($2,500 for ENERGY STAR, $5,000 for ZERH). Darker green cells indicate a net credit between $500 and $1,000. Lighter green cells indicate a net credit less than $500. The version of ENERGY STAR for Multifamily New Construction evaluated is National Version 1.1, which is the reference version for the 45L tax credit through 2026.