Can go back 3 years and the construction companies will receive actual Credit (just like ERC).

Prior to 2023, the construction company can receive $2000 per home ( a 4 plex would be $8000, a duplex would be $4000)

Commercial properties earn up to $1.80 per square foot.

2023 is a credit on what they will pay for taxes.  2023 can receive up to $5000 per home.  There are a few more requirements for 2023 including a blower test.  Blower test is where they take off the front door, cover the door and blow air through the house.  Homes need to meet a certain requirement to pass inspection as well as earn the credit.  Can do this every year going forward.

Start the company off receiving the credits for previous years, then we can work out a plan for each company to receive the credits on an ongoing basis.

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