The President is expected to sign the massive relief bill on Tuesday December 22, 2020 which (as part of the over 5,000 pages) includes tax extenders, notably the Section 45L Energy Efficient Home tax credit and the Section 179D energy efficient tax deduction for commercial buildings. Although an earlier bill this summer proposed an extension of the Section 45L energy tax credit through 2025 and an update to utilize the 2018 IECC energy code as the reference, the new relief bill extends the Section 45L energy efficient home tax credit through 12/31/2021, extending the 45L credit from the original expiration date of 2020. This is welcome news that the extenders this year passed before these provisions expired, allowing developers to plan on the energy tax credit as they build properties in 2021.