Beginning with the enactment of the National Energy Policy Act of 2005, Congress has provided several energy tax incentives of interest to multifamily firms.  Although the original set of incentives were originally set to expire on December 31, 2008, subsequent congressional action as part of the Emergency Economic Stabilization Act of 2008, the American Recovery and Reinvestment Act of 2009, and the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 have extended and, in some cases, expanded their availability.

This guidance document details the three main incentives of interest to apartment firms and offers additional resources for firms interested in taking advantage of these incentives.