Achieving the 45L Tax Credit in Build to Rent Single Family Projects

• Place all HVAC equipment and ducts in conditioned space. A common way to do this is to install spray foam along the roofline.

• This can also be achieved by creating a dropped soffit in the center of the home, below the insulated ceiling, and installing high sidewall registers to condition each room from the interior. This reduces duct lengths, providing savings to offset other improvements.

• Install transfer grilles or return ducts in bedrooms if using a central return to provide required pressure balance in all rooms.

• Keep the building volume simple: Avoid ceiling height changes, vaults, bump outs, cantilevers, and complex floor plans to keep costs in line.

• The most cost-effective option for the required whole house ventilation is to install an exhaust fan in the kitchen which can serve as both whole house and kitchen ventilation. Alternatives include using an inline fan to supply outside are to the air handler, a ventilating dehumidifier, or an energy recovery ventilator (ERV).

• Ductwork for all ventilation fans should be large, rigid ducts in a direct route to the exterior to ensure that the fans will flow at the required rate at completion. Avoid using flex duct and limit elbows as much as possible.

Almost any home can be designed to meet ENERGY STAR requirements at little if any extra costs, as long as all the requirements are considered from the start of the design.