After a bit of drama over the COVID bill, the President did sign the legislation which included tax extenders on December 27, 2020 and this provides for a one year extension of 45L energy tax credits through 12/31/2021. The energy efficient home tax credit would have otherwise expired on 12/31/20. The legislation also made the 179D energy efficient tax deduction for commercial buildings permanent. Perhaps at some point the 45L energy credit would be considered for permanent status as it seems to have strong bi-partisan support and the requirements are very similar to the deduction for energy efficient commercial properties and residential buildings 4 stories or greater.