Congress has wrapped its 2021 session and will not resume again until January when the next Congressional session opens. This means no BBB Act (Build Back Better Act) which included a number of energy efficient tax incentives including a 10 year extension of the 45L Energy Efficient Home Tax Credit. This news however may allow more time to negotiate continuing to use the IECC energy code standards versus completely changing to a reference home under ENERGY STAR which the House version of the Bill proposed to adopt when extending Section 45L tax credits. Any further news as of January will be posted here on this blog and we’ll monitor the industry standards boards for their input on tweaking the energy efficient standards to meet for the tax credit under 45L.