### Question
What does qualified new energy efficient home mean?


### Answer
**Qualified new energy efficient home** has the following meaning in *26 U.S.C. § 45L*:

> 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**

