Let SkyeTec Prepare Your Tax Credit Certifications

Maximize your financial opportunities for building energy

efficient homes!

Summary:
This credit was originally made available by the Energy Policy Act of 2005 for homes constructed in 2006 and
2007. It was renewed two more times for homes constructed in 2008 and 2009, then the credit was reinstated
retroactively for homes acquired after December 31, 2009 and before January 1, 2012. Summary from
www.dsireusa.org

A credit of $2000 is available to home builders who build homes (including both site-built and manufactured
homes) projected to save at least 50% of the heating and cooling energy of a comparable home that meets the
standards of the 2004 International Energy Conservation Code (the 2003 code including the 2004 supplement).
Builders can take a credit of $2000 per home, in the year that that the home is sold or leased, if the home is
certified to use at least 50% less energy than a comparable home that complies with the standards provided in
the 2003 IECC, including 2004 supplement, and uses a SEER 13 air conditioner. Building envelope improvements
must account for at least 1/5 of the 50% energy savings. Summary from www.energytaxincentives.org

SkyeTec’s Role:
SkyeTec has on staff the qualified personnel to provide the Tax Credit Certification documentation. Our RESNET
Home Energy Raters perform the verification testing, energy modeling and field inspections necessary for the
Certification. We welcome the opportunity to discuss your homes’ current and projected efficiency levels in
order to maximize the financial benefits and incentives available to you. Please contact us today at 866-
SKYETEC (759-3832) or email: info@skyetec.com.

Sources:
• Section 1332 (a) of the Energy Policy Act of 2005 (Public Law 109-58)
• Internal Revenue Code § 45L NEW ENERGY EFFICIENT HOME CREDIT

Extensions:
• Section 304 of the federal Energy Improvement and Extension Act of 2008 (Public Law 110-343) through
Dec. 31, 2009
• Section 703 of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010
(Public Law 111-312) through Dec. 31, 2011

Tax Form:
• IRS Form 8909 Energy Efficient Home Credit

Rules and Guidelines:
• IRS Notice 2008-35 and IRS Notice 2006-27
• IRS Notice 2008-36 and IRS Notice 2006-28 for manufactured homes