The Inflation Reduction Act of 2022 (IRA) extended and modified provisions of the Internal Revenue Code (IRC) with respect to the new energy efficient home credit determined under Section 45L(a) (Section 45L credit). These amendments extend the Section 45L credit so it may apply to qualified homes acquired on or before December 31, 2032, but with modified energy savings requirements for qualified homes acquired after December 31, 2022. 


As a result, the approval process for software providing certification information for qualified homes acquired on or before December 31, 2022, differs from the software approval process for software providing certification information for qualified homes acquired after December 31, 2022.


For homes acquired on or before December 31, 2022, this website contains the U.S. Department of Energy (DOE) Approved Software List, which lists software for use in verifying compliance with the energy savings requirements of the former Section 45L credit.
 

For homes acquired after December 31, 2022, this website provides information on the software approval process as it applies under the amended Section 45L credit.  The amended Section 45L credit requires certification under the Environmental Protection Agency ENERGY STAR Residential New Construction Program (EPA ENERGY STAR) or the Department of Energy Zero Energy Ready Home (DOE ZERH) program to qualify a home for the credit. As such, this website provides information on the software approval process for both programs.