xEPA has updated the ENERGY STAR Tax Credits for Home Builders webpage based on new guidance for taxpayers on the § 45L New Energy Efficient Home Credit issued by the IRS in September 2023.
Energy Star residential new construction program requirements
Use Exhibit 1 or, for California, Exhibit 2 to determine the applicable SFNH program requirements, including the minimum Version and Revision, to which a home is eligible to be certified. A home may only be certified to the SFNH program requirements applicable to the location of the home, as listed in the Exhibits below. For locations where both national and regional program requirements have been listed, a home may be certified to either one. For more information see the SFNH Applicable Program Requirements, Versions, and Revisions by Location (PDF, 176 KB).
Exhibit 1: Applicable ENERGY STAR SFNH Program Requirements, Versions, and Revisions for All Locations Except California
Home Is Built in This State Or Territory:
Home Is Permitted 1,2
For Homes Meeting the Adjacent Criteria, These Are the Applicable Program Requirements, Including Minimum Version (“v”) & Revision (“Rev.”)
SFNH Oregon and Washington v3.2 or SFNH National v3.2
Rev. 11
1/1/2024
SFNH Oregon and Washington v3.2 or SFNH National v3.2
Rev. 12
1/1/2025
SFNH National v3.2
Rev. 13
HI, GU, NMI
1/1/2022
SFNH Pacific v3
Rev. 11
1/1/2024
SFNH Pacific v3
Rev. 12
1/1/2025
SFNH Pacific v3
Rev. 13
1/1/2026
SFNH Pacific v3.2
Rev. 13
PR, USVI
1/1/2022
SFNH Caribbean v3
Rev. 11
1/1/2024
SFNH Caribbean v3
Rev. 12
1/1/2025
SFNH Caribbean v3
Rev. 13
CT, MD, NJ, VT
1/1/2022
SFNH National v3.1
Rev. 11
1/1/2024
SFNH National v3.1
Rev. 12
1/1/2025
SFNH National v3.2
Rev. 13
VA
1/1/2022
SFNH National v3
Rev. 11
1/1/2023
SFNH National v3.1
Rev. 11
1/1/2024
SFNH National v3.1
Rev. 12
1/1/2025
SFNH National v3.1
Rev. 13
1/1/2026
SFNH National v3.2
Rev. 13
IL
1/1/2022
SFNH National v3.1
Rev. 11
1/1/2024
SFNH National v3.1
Rev. 12
1/1/2025
SFNH National v3.1
Rev. 13
1/1/2026
SFNH National v3.2
Rev. 13
Exhibit 2: Applicable ENERGY STAR SFNH Program Requirements, Versions, and Revisions for California
Home Is Built in This State Or Territory:
Home Is Permitted: 1,2
Original Plan Approval Date 3 Applicable to Home Is:
Edition of the BEES Required by AHJ For the Home Is:
For Homes Meeting the Adjacent Criteria, These Are the Applicable Program Requirements, Including Minimum Version (“v”) & Revision (“Rev.”)
CA
Before
01-01-2025
Before 01-01-2023
Any Edition
SFNH California v3.2
Rev. 11
01-01-2023 to 12-31-2023
Any Edition
SFNH California v3.3
Rev. 11
01-01-2024 to 12-31-2024
Any Edition
SFNH California v3.3
Rev. 12
01-01-2025
to 12-31-2025
Any
Any Edition
SFNH California v3.3
Rev. 13
On or After
1/1/2026
Any
2019 or earlier
SFNH California v3.3
Rev. 13
Any
2022
SFNH California v3.4
Rev. 13
Footnotes:
The ‘permit date’ is the date on which the permit authorizing construction of the building was issued. Alternatively, the date of the Rater’s first site visit or the date of the contract on the home is allowed to be used as the ‘permit date’. The permit application date is not allowed to be used.
The term ‘Rater’ refers to the person(s) completing the third-party verification required for certification. The person(s) shall: a) be a Certified Rater or Approved Inspector, as defined by ANSI / RESNET / ICC 301, or an equivalent designation as determined by an HCO; and, b) have attended and successfully completed an EPA-recognized training class. See www.energystar.gov/newhomestraining.
The ‘plan approval date’ is the date that a jurisdiction approves a home plan and its efficiency features for use on a specific lot or tract. As an exception, if a new plan is added to a specific tract’s existing plan set and the new plan is subject to the same version of the energy code as the existing plan set, then the ‘plan approval date’ is considered to be the existing plan set’s original plan approval date.
ENERGY STAR Certified Modular Homes
What is a modular home?
A modular home is a prefabricated home that is made of multiple modules or sections that are manufactured and substantially assembled in a manufacturing plant. These pre–built sections are transported to the building site and constructed by a builder to meet all applicable building codes for site–built homes.
How can a modular home earn the ENERGY STAR?
A home earns the ENERGY STAR by meeting strict program requirements for energy efficiency set by the U.S. EPA. The program requirements applied to modular homes are the same as those applied to site–built homes. However, modular homes designed and produced in the plant to meet the ENERGY STAR program requirements are only "ENERGY STAR certified" after they are inspected and verified on site and receive the blue ENERGY STAR Certified Home label. Homes cannot be marketed or promoted as "ENERGY STAR labeled" or "ENERGY STAR certified" until the site verification process has been completed by a third–party verifier.
There are two ways a modular home can meet these program requirements and earn the ENERGY STAR:
Each modular home is rated by a third–party Home Energy Rater (or equivalent). The Home Energy Rater must coordinate with the plant and the site builder to verify those ENERGY STAR–related features of the home that are installed both in the plant and on–site.
Utilize the verification procedures described below which involve a plant certification process to certify that a plant has incorporated ENERGY STAR requirements into its in–plant inspection procedures and can consistently produce modules that can earn the ENERGY STAR, as well as an on–site inspection process where a third–party consultant visually checks that all ENERGY STAR requirements have been met. The plant certification process as well as oversight and enforcement of all quality assurance requirements related to designing, producing, and installing ENERGY STAR certified modular homes is the responsibility of a Quality Assurance Provider (QAP). The Systems Building Research Alliance (SBRA) has been approved by EPA as a national (QAP) for ENERGY STAR certified modular homes. For SBRA's compliance procedures for certifying modular homes, go to www.research-alliance.org.
Which Version of the Program Requirements Should I Use?
ENERGY STAR Certified Homes Implementation Schedule for Modular Homes:
Version #
Applicable to Homes with the Following Sales Date
Version Description
Version 2.5
On or after 10/01/2011
and before 01/01/2014
Version 2.5: Core Version 3 energy efficiency measures with Air Barriers and Air Sealing sections of Thermal Enclosure System Rater Checklist; Other checklists completed but not enforced
Version 3
On or after 01/01/2014
Version 3: Core Version 3 energy efficiency measures with all checklists completed and enforced
Verification Procedures for ENERGY STAR Certified Modular Homes
The following verification procedures can be followed for modular homes to earn the ENERGY STAR label. These procedures include three main elements:
Plant Certification
Builder Qualification
Compliance Verification
Plant Certification
To produce modules for homes that, when constructed, can earn the ENERGY STAR, a manufacturing plant must first demonstrate to the satisfaction of a qualified and Quality Assurance Provider (QAP)–approved third–party consultant that it has the ability to consistently produce homes that comply with the ENERGY STAR requirements with respect to all work conducted in the plant. This results in the plant being certified by the third–party consultant to produce modules that can earn the ENERGY STAR. All work of the plant is conducted under the oversight of the third–party consultant who is a specialist in factory building with expertise in energy efficient construction.
To become certified the plant must develop procedures that address:
Education – Plant personnel must be properly trained in all ENERGY STAR requirements and procedures. Plant staff and the third–party consultant must document all in–plant and on–site ENERGY STAR requirements and procedures and provide this information to all plant personnel as well as to builders that the plant utilizes to build ENERGY STAR certified modular homes.
Designs – All modular home designs developed by the plant or by the third party to be used in producing ENERGY STAR modular homes must be reviewed and approved by the third–party consultant as meeting ENERGY STAR requirements. (Prescriptive Path or Performance Path)
QA/QC process – The plant must develop compliance verification documentation and processes including the integration of ENERGY STAR provisions into the plant’s QA/QC process and have these third–party reviewed and approved
Inspecting and testing – As a condition of plant certification, the plant must have its homes third–party inspected and tested both in the plant and on site to establish the plant’s ability to routinely build compliant homes.
Maintaining plant certification – The plant must be periodically re–inspected by the third–party consultant to confirm that proper procedures remain in place and to resolve production–related problems if and as they arise.
Becoming an ENERGY STAR Partner – All plants participating in the production of modular homes to be constructed onsite as ENERGY STAR certified homes must be ENERGY STAR partners
Builder Qualification
To participate in building ENERGY STAR certified modular homes under these procedures, builders have to first demonstrate the ability to consistently meet ENERGY STAR requirements by establishing specific on–site inspection and testing procedures that includes the use of an independent third–party who can visually verify and document that each home has met all program requirements prior to earning the ENERGY STAR label, and that also includes a process for addressing non–compliance issues. These procedures must also include reporting requirements for builders to report their ENERGY STAR activity to the QAP. Builders must also be ENERGY STAR partners to use ENERGY STAR's partner–only logo and to be listed on ENERGY STAR's Partner Locator.
Compliance Verification
Compliance with ENERGY STAR requirements for each home must be verified both in the plant and at the site following procedures that are established by a QAP. These procedures must address home compliance both in the plant and at the site as follows:
In–Plant Inspection and Verification Procedures. Plants must comply with their third–party–approved QA/QC process and label each home that is to be ENERGY STAR certified with a unique identifier recognizable by the third–party field inspector. This identifier indicates to the field inspector that all ENERGY STAR requirements in the plant have been met.
On–Site Inspection and Verification Procedures. A third–party consultant must inspect, test and certify homes installed and completed by the builder on site, as well as report qualifying homes to the QAP. The QAP approves and monitors this third party, who must possess qualifications appropriate for the task as defined by the QAP. Site testing follows a sampling protocol, reflecting the fact that the manufacturing plant has been certified and has demonstrated the ability to consistently produce homes that comply with ENERGY STAR requirements.
How to Promote Your ENERGY STAR Modular Homes
ENERGY STAR provides its active partners the opportunity to utilize the ENERGY STAR brand in promoting homes that earn the ENERGY STAR label. Modular manufacturing plant and builder partners must adhere to ENERGY STAR's Brand Brand Book when promoting ENERGY STAR certified modular homes. These guidelines describe how the ENERGY STAR name and marks may be used in promotional materials. In addition, ENERGY STAR distributed a letter (PDF, 656 KB) and a quick logo–use reference guide (PDF, 2.0 MB) to all ENERGY STAR modular plant partners that provides clarification on how plants can use the ENERGY STAR brand.
Getting Started with ENERGY STAR Certified Manufactured Homes
ELIGIBILITY
These requirements apply to manufactured homes, defined as homes built in a factory that are subject to the federal Manufactured Home Construction and Safety Standards (commonly referred to as the HUD Code) contained in 24 CFR 3280. For site-built and modular single family homes and multifamily buildings, click on the appropriate tab above.
PROGRAM REQUIREMENTS
Program documents reflect Revision 1. Find details in the Policy Record and historical document revisions in the Archives.
To earn the ENERGY STAR label, a manufactured home must meet all applicable program requirements and be produced in a plant that is certified by one of the following EPA-recognized Quality Assurance Providers (QAP’s).
The plant certification process, as well as oversight and enforcement of all quality assurance requirements related to designing, producing, and installing ENERGY STAR certified manufactured homes, is the responsibility of the QAP. Once certified, the plant must follow the QAP’s guidelines for ongoing production, installation, and certification of homes to maintain its plant certification status.
IMPLEMENTATION TIMELINE
This table contains all implementation timelines applicable on or after June 1, 2020. Implementation timelines applicable prior to this date can be obtained by contacting energystarhomes@energystar.gov.
To determine the program Version that a manufactured home is required to be certified under, identify the production date of the home below.
Homes Produced On or After This Date
Must Meet the Adjacent Version
ENERGY STAR Certified Homes Version 3 Program Requirements
Sector–Specific Policies: Homes Undergoing Gut Rehabilitation
EPA allows existing homes to earn the ENERGY STAR when all requirements of the ENERGY STAR Certified Homes program are met. EPA does recognize that some of the current program requirements present unique challenges for existing homes, even those undergoing a gut rehabilitation.
To help mitigate these challenges, EPA has developed alternative compliance options for existing homes. These alternative options are for specific items on the ENERGY STAR Certified Homes Inspection Checklists and have been incorporated directly into the Inspection Checklists with the release of Revision 07. These alternatives are available for use and are listed in the Policy Record. See Recent Policy Changes and Clarifications.
While EPA does not mandate the scope of work for existing home projects, it has identified key components that may be needed to meet the ENERGY STAR Certified Homes program requirements. These include the following:
Remove exterior cladding and the outer surface of roof to install and/or verify the components on the Water Management Builder System Checklist and Thermal Enclosure System Rater Checklist
Replace or expose most systems, equipment, or components (e.g. HVAC and ducts, windows, insulation)
EPA acknowledges that additional alternatives, increased flexibility, and alternative assessment protocols would expand the number of homes able to earn the ENERGY STAR. EPA is committed to including additional alternatives as they become available so that more homes may earn the ENERGY STAR label without sacrificing performance.
This table is used to determine the applicable program requirements, including the minimum Version and Revision, to which a home or building is eligible to be certified to ENERGY STAR NextGen. The table is also found at www.energystar.gov/nextgenversions (PDF, 157 KB).
A home or building may only be certified to the ENERGY STAR NextGen program requirements applicable to the location of the home or building.
Home Is Built in This State Or Territory:
Home or Building Is Permitted On or After This Date:
Version
Revision
AL, AK, AZ, AR, CA, CO, CT, DC, DE, FL, GA, HI, IA, IN, ID, KS, KY, LA, MA, MD, ME, MI, MN, MO, MS, MT, NE, NH, NJ, NV, NC, ND, NM, NY, OH, OK, OR, PA, RI, SC, SD, TN, TX, UT, VA, VT, WA, WV, WI, WY
Any
National v1.0
Rev. 0
At this time, ENERGY STAR NextGen is not yet available to homes and apartments located in Guam, Hawaii, the Northern Mariana Islands, Puerto Rico, and the US Virgin Islands.
Eligibility
These requirements apply to site-built and modular single family homes, duplexes and townhomes. Low-rise multifamily projects permitted prior to July 1, 2021, may also be certified through this program if they meet the eligibility requirements defined in the program requirements, below.
Program Requirements
Program documents reflect Revision 13. Find details in the Policy Record. Historical documents can be found in the Archives.