SECTION 2. BACKGROUND — Internal Revenue Bulletin 2008-12

.01 In General . Section 45L provides a credit to an eligible contractor who constructs a qualified energy efficient home. For qualified energy efficient homes that are manufactured homes, the amount of the credit is $1,000 or $2,000, depending on the energy savings that are achieved. A manufactured home qualifies for the credit if:

(1) It is located in the United States; (2) Its construction is substantially completed after August 8, 2005;

(3) It meets the energy saving requirements of § 45L(c)(2) or (3); and

(4) It is acquired, directly or indirectly, from the eligible contractor after December 31, 2005, and before January 1, 2009, for use as a residence.

.02 Energy Saving Requirements . To meet the energy saving requirements of § 45L(c)(2) or (3), a manufactured home must meet one of the following standards:

(1) To meet the energy saving requirements of § 45L(c)(2) and qualify for the $2,000 credit, a manufactured home must be certified to provide a level of heating and cooling energy consumption that is at least 50 percent below that of a reference dwelling unit constructed in accordance with the standards of § 404 of the 2004 Supplement to the 2003 International Energy Conservation Code (2004 IECC Supplement), and to have building envelope component improvements that provide for a level of heating and cooling energy consumption that is at least 10 percent below that of a reference dwelling unit (see section 3 of this notice).

(2) To meet the energy saving requirements of § 45L(c)(3) and qualify for the $1,000 credit, a manufactured home must either—

(a) be certified to provide a level of heating and cooling energy consumption that is at least 30 percent below that of a reference dwelling unit constructed in accordance with the standards of § 404 of the 2004 IECC Supplement, and to have building envelope component improvements that provide for a level of heating and cooling energy consumption that is at least 10 percent below that of a reference dwelling unit; or

(b) meet the current requirements established by the Administrator of the Environmental Protection Agency under the ENERGY STAR ^® Labeled Homes Program in effect on the date construction is substantially completed (see section 4 of this notice).

.03 Calculation Procedures . For purposes of section 2.02 of this notice, heating and cooling energy consumption must be calculated in accordance with the procedures prescribed in Residential Energy Services Network (RESNET) Publication No. 05–001 (Nov. 17, 2005) or No. 06–001 (June 1, 2006) or in accordance with an equivalent calculation procedure.

2008–12 I.R.B. 650 March 24, 2008

(1) The name, address, and telephone number of the eligible certifier.

(2) The manufactured home’s serial or other identification number.

(3) A statement by the eligible certifier that—

(a) The manufactured home has a projected level of annual heating and cooling energy consumption that is at least 30 percent below the annual level of heating and cooling energy consumption of a reference dwelling unit in the same climate zone;

(b) Building envelope component improvements alone account for a level of annual heating and cooling energy consumption that is at least 10 percent below the annual level of heating and cooling energy consumption of a reference dwelling unit in the same climate zone; and

(4) A statement by the eligible certifier that field inspections of the manufactured home (or of other manufactured homes under the sampling protocol described below) performed by the eligible certifier after installation on the permanent site have confirmed that such heating and cooling energy consumption complies with the design specifications provided to the eligible certifier. With respect to manufacturers that produce at least 85 homes during a twelve-month period, the certifier may use the sampling protocol found in the current standards of the current ENERGY STAR ^® Qualified Manufactured Homes: Guide for Retailers, located at the following web address: http://www. energystar.gov/index.cfm?c=bldrs_ lenders_raters.pt_builder_manufactured .

(5) A list identifying— (a) The manufactured home’s energy efficient building envelope components and their respective energy performance rating as required by § 401.3 of the 2004 IECC Supplement; and

(b) The energy efficient heating and cooling equipment installed in the manufactured home and the energy efficiency performance of such equipment as rated under applicable Department of Energy Appliance Standards test procedures.

(6) Identification of the listed software program used to calculate energy consumption (see section 6 of this notice).

certification with the return on which the credit is claimed. However, § 1.6001–1(a) of the Income Tax Regulations requires that taxpayers maintain such books and records as are sufficient to establish the entitlement to, and amount of, any credit claimed by the taxpayer. Accordingly, an eligible contractor claiming a $2,000 credit under § 45L should retain the certification as part of the eligible contractor’s records to satisfy this requirement. The certification will be treated as satisfying the requirements of § 45L(c)(2) if all construction has been performed in a manner consistent with the design specifications provided to the eligible certifier and the certification contains all of the following:

.01 The name, address, and telephone number of the eligible certifier.

.02 The manufactured home’s serial or other identification number.

.03 A statement by the eligible certifier that—

(1) The manufactured home has a projected level of annual heating and cooling energy consumption that is at least 50 percent below the annual level of heating and cooling energy consumption of a reference dwelling unit in the same climate zone;

(2) Building envelope component improvements alone account for a level of annual heating and cooling energy consumption that is at least 10 percent below the annual level of heating and cooling energy consumption of a reference dwelling unit in the same climate zone; and

(3) Heating and cooling energy consumption have been calculated in the manner prescribed in section 2.03 of this notice.

.04 A statement by the eligible certifier that inspections of the manufactured home (or of other manufactured homes under the sampling protocol described below) performed by the eligible certifier after installation on the permanent site have confirmed that such heating and cooling energy consumption complies with the design specifications provided to the eligible certifier. With respect to manufacturers that produce at least 85 homes during a twelve-month period, the eligible certifier may use the sampling protocol found in the current standards of the ENERGY STAR ^® Qualified Manufactured Homes

Design, Manufacturing, Installation, and Certification Procedures, located at the following web address: http://www.

energystar.gov/index.cfm?c=bldrs_ lenders_raters.pt_builder_manufactured .

.05 A list identifying— (1) The manufactured home’s energy efficient building envelope components and their respective energy performance rating as required by § 401.3 of the 2004 IECC Supplement; and

(2) The energy efficient heating and cooling equipment installed in the manufactured home and the energy efficiency performance of such equipment as rated under applicable Department of Energy Appliance Standards test procedures.

.06 Identification of the listed software program used to calculate energy consumption (see section 6 of this notice).

.07 A declaration, applicable to the certification and any accompanying documents, signed by a person currently authorized to bind the eligible certifier in these matters, in the following form:

“Under penalties of perjury, I declare that I have examined this certification, including accompanying documents, and to the best of my knowledge and belief, the facts presented in support of this certification are true, correct, and complete.”