This course provides an overview of the 45L Energy Efficient Home Tax Credit, a valuable incentive for builders and developers of energy-efficient residential properties. Participants will explore the history and specifics of the 45L Federal New Energy Efficient Home Credit, components of the Energy Star Program, and architectural design considerations for energy efficiency. The course also delves into the DOE Zero Energy Ready Home (ZERH) Program, its various versions and timelines, and how to effectively stack incentives to maximize benefits. By the end of the course, participants will be well-versed in leveraging the 45L tax credit to enhance the sustainability and financial viability of their projects.