Details of Public Law 116-260, section 146 , Energy Efficient Homes Credit

The provision extends, for homes acquired on or before 12/31/2021, the credit to an eligible contractor for each qualified new energy-efficient home that is constructed by the eligible contractor and acquired by a person from such eligible contractor for use as a residence during the taxable year.

The credit equals $1,000 in the case of a new home that meets the 30-percent standard and $2,000 in the case of a new home that meets the 50-percent standard.