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).