Introduction

State and Territory Energy Offices and NASEO are sharing best practices and collaborating to:

  • Address the high cost of heating and cooling manufactured homes;
  • Create lower-cost, public-private financing options for energy-efficient manufactured home purchases;
  • Identify opportunities for existing manufactured homeowners to replace their homes with more efficient manufactured homes, or improve their homes’ energy efficiency to lower energy costs; and,
  • Improve the availability of affordable, energy-efficient housing options and promote workforce development opportunities in local communities where manufactured homes are constructed and installed.

Visit the NASEO Events page for upcoming discussions on this topic.

Tax Credits for Manufacturers

The Inflation Reduction Act of 2022 (IRA) amended Internal Revenue Code Section 45L to provide manufacturers with $2,500 in base-level tax credits for new manufactured homes that meet the ENERGY STAR Manufactured New Homes National Program Requirements, or up to $5,000 in tax credits for new manufactured homes that meet the U.S. Department of Energy's (DOE) Zero Energy Ready Homes (ZERH) Program requirements. These new 45L rules apply to qualified energy efficient homes acquired after December 31, 2022, and before January 1, 2033, for use as a residence during the taxable year.

Resources

DOE’s Role in Manufactured Housing Webpage

A summary of U.S. Department of Energy activities in manufactured housing.

Energy Saver: Energy-Efficient Manufactured Homes

This U.S. Department of Energy consumer-facing website includes basics on buying and retrofitting manufactured homes.

ENERGY STAR Manufactured Homes

The ENERGY STAR label for manufactured homes is based on specifications that would make a home at least 10% more efficient than a model built to minimum HUD manufactured housing code.

Zero Energy Ready Home Manufactured Homes

The U.S. Department of Energy developed a specification for high performance manufactured housing where most or all energy use could be offset by a renewable energy system.

U.S. Census Bureau Manufactured Housing Survey

Data tables contain information on shipment volumes, sales prices, size of shipped units, and other selected characteristics.

Federal Financial Institutions Examination Council Home Mortgage Disclosure Act Maps

Home purchase loan origination types and application statuses for manufactured homes and site-built homes at the state and county level.

U.S. Department of Homeland Security Geospatial Management Office Mobile Home Park Map

All mobile home parks and recreational vehicle parks in the U.S. from the Homeland Infrastructure Foundation Level Data (HIFLD) database.

U.S. Energy Information Administration Residential Energy Consumption Survey

Publicly accessible microdata includes anonymized responses from residents of manufactured homes on housing characteristics, fuel use, thermal comfort, and energy affordability.

Supporting Energy Efficient Manufactured Homes with Loan Loss Reserves

NASEO report from March 2024 that offers program implementation guidance for designing a loan loss reserve fund that supports affordable financing of energy-efficient manufactured housing.

Manufactured Housing in Rural America

NASEO report from April 2021 on the ways states are supporting the access of energy efficient and affordable manufactured homes for low-income and rural residents.