I’m curious if anybody has any specific info on federal or state (Massachusetts) tax credits available for owner-builders for building a PGH.

We purchased some land years ago, then built our house in 2024 using a modular company and some help from subs. We’ve got double stud walls, triple pane windows, heat pumps, heat pump water heater, ERV, resulting in a HERS 34 before PV. We’re energy star and Zero Energy Ready Homes certified. We were hoping to take advantage of the 45L tax credit, but it appears to disallow owner-builders, as it specifically states it must be acquired/ sold. 

While we made out well with the Mass Save incentives, it appears there is nothing else out there that applies to us in terms of state or federal credits. Does anyone know of anything else out there?

Thanks!
Isaiah