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Understanding the program can help you market your site.
The Section 45L tax credit is a federal tax credit intended to foster the development of energy-efficient homes and buildings. The credit was first introduced as a tax deduction under the Energy Policy Act of 2005. At the time, it allowed developers of energy-efficient residential properties to claim a deduction of up to $2,000 per unit for eligible construction or rehabilitation projects meeting specific energy-efficiency criteria.
