45L is a hot topic throughout the construction industry as many raters and builders strive to ensure their projects meet its requirements. Since its inception, the 45L Tax Credit has allowed builders to claim a $2,000 tax credit per qualifying home; however, there is currently no active 45L Tax Credit for homes built and sold in 2022. It's very likely that the reconciliation packaged formerly known as the Build Back Better plan will revamp 45L and potentially increase the available credit per home.