When The Inflation Reduction Act (IRA) was passed in 2022, one key focus area centered around climate change, creating tax incentives for home builders and multifamily developers constructing energy-efficient homes. As you design and build for your business, keep these tax incentives in mind. Th e IRA extended the 45L tax credit through 2032 and provides eligible contractors with a business tax credit for eligible new or substantially reconstructed homes that meet applicable ENERGY STAR home program… ...read more read less