### Question
How is the "qualified new energy efficient home" defined?


### Answer
The term **qualified new energy efficient home** is defined in *26 U.S.C. § 45L* as follows -

> a dwelling unit—



(A) located in the United States,



(B) the construction of which is substantially completed after the date of the enactment of this section, and



(C) which meets the energy saving requirements of subsection (c)

#### Citation:
  - *26 U.S.C. § 45L*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

