Frequently Asked Questions for Builders About the Energy Efficiency Tax
Credits for New Homes
To meet the energy saving requirements, a home must use no more than 50%
of the energy used by a home built to 2004 International Energy Conservation
Code (IECC) standards. The only way to determine if a home will qualify for the
tax credit is to have an analysis done using an “eligible certifier”, commonly
referred to as a home energy rater. To claim the tax credit the eligible
contractor must complete IRS form 8908. The tax form is posted on the IRS web
site at
www.irs.gov/pub/irs-pdf/f8908.pdf.

The requirements to meet Energy Star and the tax credit are different.
Qualification for Energy Star covers all energy use in a house, including water
heating, lighting and appliances, while requirements for the tax credit only
include space heating and cooling.
The builder must first have the home tested by an eligible certifier (home
energy rater) and obtain a signed document from the eligible certifier stating
the following:

“Under penalties of perjury, I declare that I have examined this certification,
including accompanying documents, and to the best of my knowledge and
belief, the facts presented in support of this certification are true, correct, and
complete.”

The IRS recommends that the eligible builder retain the certification as part of
the contractor’s records to document that the home meets the requirements.

Tax deductions reduce tax payer’s overall taxable income with the value of the
deduction dependent on the payer’s tax bracket. Tax credits on the other hand
reduce the amount of tax a taxpayer owes dollar for dollar. Tax credits are
more economically powerful than deductions.

Energy Star Achievement
The Thermal Bypass Checklist is a 23-point list of building details where
thermal bypass, or the movement of heat around or through insulation,
frequently occurs due to missing air barriers or gaps between the air barrier
and insulation. The Thermal Bypass Checklist must be completed by a certified
home energy rater in order for a home to be qualified as ENERGY STAR,
however, up to six items may be verified by the builder to minimize required
field trips by the rater.
Rick Jenkins

(913) 579-3638

Rick@CleanEfficientEnergy.com
I would really rate if I were your
Energy Star Partner!
Capitalize on Your Partnership
Americans increasingly recognize the ENERGY STAR. Don’t miss this
opportunity to let potential customers know about your commitment to
building comfortable and energy-efficient homes. ��Integrate the ENERGY
STAR Logo Mark and messages into all of your materials, including:
��Advertisements, bill boards, and community signage, ��Sales office, model
home, or design-center signage, ��Direct mail campaigns, ��Take-home
materials and brochures, ��Sales contracts, specifications, price sheets, and
floor plans, Promotional materials, such as pens and magnets, ��Web site,
including pop-up advertisements, ��Company vehicle magnets, ��Name tags
 (913) 579-3638                      Rick@CleanEfficientEnergy.com