Eligible contractors who build new energy efficient homes or substantially reconstruct existing homes into qualified energy efficient homes may be eligible for a tax credit up to $5,000 per home. The exact amount of the credit depends on eligibility requirements such as the type of home, the home's energy efficiency and the date when someone buys or leases the home.

Learn more from IRS site at:
https://www.irs.gov/credits-deductions/credit-for-builders-of-energy-efficient-homes 

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