State and Territory Energy Offices and NASEO are sharing best practices and collaborating to:

  • Address the high cost of heating and cooling manufactured homes;
  • Create lower-cost, public-private financing options for energy-efficient manufactured home purchases;
  • Identify opportunities for existing manufactured homeowners to replace their homes with more efficient manufactured homes, or improve their homes’ energy efficiency to lower energy costs; and,
  • Improve the availability of affordable, energy-efficient housing options and promote workforce development opportunities in local communities where manufactured homes are constructed and installed.

Visit the NASEO Events page for upcoming discussions on this topic.

The Inflation Reduction Act of 2022 (IRA) amended Internal Revenue Code Section 45L to provide manufacturers with $2,500 in base-level tax credits for new manufactured homes that meet the ENERGY STAR Manufactured New Homes National Program Requirements, or up to $5,000 in tax credits for new manufactured homes that meet the U.S. Department of Energy's (DOE) Zero Energy Ready Homes (ZERH) Program requirements. These new 45L rules apply to qualified energy efficient homes acquired after December 31, 2022, and before June 30, 2026, for use as a residence during the taxable year.