In this course, you will learn the qualifications, eligible properties, and legislative updates of the Energy Efficient Home Credit – IRC Section 45L and the Research & Development (R&D) Tax Credit.

The Inflation Reduction Act of 2022 (“the IRA”), which was signed into law, has some significant changes to the 45L Tax Credit beginning in 2023. The Research & Development (R&D) Tax Credit also has significant legislative updates.

This course will dive into the 45L and R&D Tax Credits and how these legislative changes affect each industry.

What will be covered:

• Learn what the 45L Tax Credit is.
• Understand the Legislative updates of the 45L Credit that take place in 2023.
• Identify and understand client Case Studies that qualified for the 45L Credit.
• How to ensure your homes achieve Energy Star or Zero Energy Ready.
• Identify target-rich environments for Research & Development activities.