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Codes Corner

bet8娱乐 represents California home builders on the development, adoption and implementation of our state building standards. Whether it’s energy efficiency, renewable energy, water conservation, fire safety or disabled accessibility standards, these issues have a profound impact on the homebuilding industry.

bet8娱乐’s “Codes Corner” is designed as an area where details on these and other code-related issues will be available, and updates on pending regulations will be addressed. The following are some of the important documents in this area.

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NOTICE TO BUILDERS | $2,000 45L energy efficient home tax credit extended through 2021

The recently passed Congressional spending bill includes an extension of the $2,000 per home 45L tax credit through December 31, 2021. This is a clean extension and does not alter any of the provision's requirements.

The 45L New Home Energy Efficient Tax Credit is available to builders and developers of new single family, multi-family and rehab multi-family dwelling units. Projects three stories or less are eligible. This federal tax credit is available for projects (homes or apartments) sold or leased in 2021 and before. Most California new construction projects qualify for the 45L tax credit.

Using Department of Energy approved software is a requirement of the federal 45L credit. Using unapproved software lends to IRS audit risk, as outlined in RESNET’s November 2020 letterMicropas v7.6 is the only 45L California software to be approved by the DOE and listed on the IRS approved 45L software website.

As IRS defined Eligible Certifiers, HERS raters use approved software to prepare 45L certificates for their builders. To qualify your projects for the 45L credit, contact your HERS rating company or Bob Johnson at


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