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Q：
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What are some common energy efficiency-related tax incentives available to businesses in the United States?
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A：
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New Energy Efficient Home Credit
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Plug-In Electric Vehicle Credit
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Renewable Electricity Production Tax Credit
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Energy Investment Tax Credit
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Q：
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What is the New Energy Efficient Home Credit?
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A：
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The New Energy Efficient Home Credit primarily applies to qualifying home builders. If a home is constructed by an eligible contractor during the tax year, purchased from that contractor by an individual for use as a residence, and meets the applicable energy efficiency requirements for new energy-efficient homes, the qualified builder may claim the applicable tax credit.
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Q：
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What are the differences between the requirements for single-family and multifamily homes under the New Energy Efficient Home Credit?
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A：
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Single-Family Homes: The home must meet the applicable ENERGY STAR New Homes program requirements. The specific requirements depend on the date the home is purchased.
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Multifamily Homes: The home may qualify for the tax credit if it meets the applicable requirements under the U.S. Department of Energy’s ENERGY STAR Multifamily New Construction program or obtains the applicable certification under the Zero Energy Ready Home program.
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Q：
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How can a business claim the New Energy Efficient Home Credit?
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A：
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Eligible home builders generally claim the credit by filing Form 8908, Energy Efficient Home Credit, and calculating the credit based on the number of qualifying energy-efficient homes constructed during the tax year for sale or lease.
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Q：
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How can a business claim the Plug-In Electric Vehicle Credit?
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A：
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A business generally claims the credit based on the vehicle’s business or investment use by completing Form 8936, Clean Vehicle Credits and retaining supporting documentation provided by the manufacturer demonstrating that the vehicle meets the applicable IRS requirements.
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Q：
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How can a business claim the Energy Investment Tax Credit?
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A：
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An eligible business generally claims the applicable energy investment tax credit by completing Form 3468, Investment Credit, and providing any required supporting documentation based on the specific circumstances.
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