Manufactured HomesContractors of manufactured homes conforming to Federal Manufactured Home Construction and Safety Standards are eligible for a tax credit for a new energy efficient home that achieves 50% energy savings for heating and cooling over the 2004 International Energy Conservation Code (IECC) and supplements. At least 1/5 of the energy savings must come from building envelope improvements. There is also a tax credit to the producer of a new manufactured home achieving 30% energy savings for heating and cooling over the 2004 IECC and supplements (at least 1/3 of the savings must come from building envelope improvements), or a manufactured home meeting the requirements established by EPA under the ENERGY STAR program. Please note that, with the exception of the tax credit for an ENERGY STAR qualified manufactured home, these tax credits are not directly linked to ENERGY STAR. Therefore, a builder of an ENERGY STAR qualified home may be eligible for a tax credit but it is not guaranteed. Tax Credits for ENERGY STAR Qualified Manufactured HomesBeginning in 2006, producers of manufactured homes will be eligible for federal tax credits for homes that are energy efficient. This includes manufactured homes that qualify for the ENERGY STAR label. These tax credits are part of the Energy Policy Act of 2005. Qualifying rules have been released by the Internal Revenue Service (IRS). For information on the qualifying rules visit The Tax Incentives Assistance Project (TIAP) Web site
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