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Tax Credits for Manufactured Homes in the Inflation Reduction Act

Tax Credits for Manufactured Homes in the Inflation Reduction Act

Manufacturing News Government News

Tuesday, the President signed into law the Inflation Reduction Act, a bill that includes tax credits for energy efficiency in manufactured homes. The credit, claimed by the home manufacturer, has two parts:

1. For homes completed by December 31, 2022 the act extends the existing 45L credit provision as summarized below:
  • ENERGY STAR® Manufactured New Homes : $1,000 credit
  • 30% above 2006 IECC: $1,000 credit
  • 50% above 2006 IECC: $2,000 credit
2. For homes completed after December 31, 2022 but before December 31, 2032, the manufactured housing credits are as follows:
  • ENERGY STAR® Manufactured New Homes: $2,500 credit
  • Zero Energy Ready Home program: $5,000 credit

Home manufacturers should keep the following points in mind when considering claiming the credits:

  • Credits for building above the IECC will no longer be available for homes completed after December 31, 2022. (Homes completed after December 31, 2022 must be ENERGY STAR or Zero Energy Ready).
  • The ENERGY STAR requirements will be changed concurrently with changes in the HUD code due to the DOE energy rule (currently slated to go in effect on June 1, 2023). U.S. EPA, the agency responsible for ENERGY STAR, has published draft changes to the ENERGY STAR Manufactured Homes program.
  • The Zero Energy Ready Home (ZERH) program is administered by the U.S. Department of Energy (DOE). DOE is working with SBRA on a version of ZERH for manufactured homes (ZERmH). More information on the ZERmH program will be available in October or November of this year.

Contact us with any questions about these important developments. Please share this information with other stakeholders and your membership.

Emanuel Levy, Executive Director
Systems Building Research Alliance

Gwynne Koch, Program Manager
ENERGY STAR for Manufactured Homes

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