New IRS guidance is available for a tax credit for eligible home contractors of up to $5,000 per home. Eligible contractors must construct or substantially reconstruct and rehab qualified new energy efficient homes. The credit amount varies by the type of home, the home’s energy efficiency and more. The home must be in the United States, the contractor must own the residence and it must be sold or leased to a new owner as a residence. The credit ranges from $500 to $5,000 for qualified homes acquired in 2023 through 2032. Qualified homes purchased before 2023 may qualify for smaller credits. This tax credit is complex. Here’s more: https://bit.ly/3Q4boeA. Contact us for help. © 2023