The Energy Efficient Home Credit, implemented by the Emergency Economic Stabilization Act of 2008, has been extended to the developers of energy efficient buildings completed on or after August 8, 2005. A $2000 tax credit can be applied for new homes and apartment units and a $1000-$2000 credit can be applied for manufactured homes. So, a developer for a 50-unit apartment complex may earn up to $100,000 in tax credits.