The EPAct 2005, the popular builder tax credit incentive program is entering its final year. Unless congress extends this program (again) it will expire on December 31, 2008. EPAct 2005 offers builders a $2000 per dwelling tax credit for every home constructed and sold in the U.S. between Janaury 1, 2005 and December 31, 2008 that exceed IECC 2004 projected energy use by 50%.

Features that go into most houses built to this standard include; foundation wall insulation, high efficient HVAC equipment, mechanical ventilation. Energy Star windows and superior wall and ceiling insulation.

Contact your HERS rater to determine the potential of qualifying for this program after you've verified with your tax professional that your corporate structure is eligible for the credit.

 The commercial EPAct 2005 tax deduction expired on December 31, 2007.