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Introduction

SECTION 3. REQUIREMENTS TO

Internal Revenue Bulletin 2008-12 · 2026-10-03 edition · updated 2026-10-04 · United States

CLAIM THE $2,000 CREDIT

An eligible contractor must obtain the certification required under § 45L(c)(2) with respect to a manufactured home from an eligible certifier before claiming the $2,000 energy efficient home credit with respect to the manufactured home. An eligible contractor is not required to file the

Jennifer Bernardini at (202) 622–3110 (not a toll-free call).

Amplification of Notice 2006–28 Energy Efficient Home Credit; Manufactured Homes

Notice 2008–36

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▸Contents — Internal Revenue Bulletin 2008-12
Internal Revenue Bulletin 2008-12

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