The IRA Home Energy Rebates are aimed at low- and moderate-income households. For apartment buildings, that means eligibility depends on who lives in the building, not on the owner's income. Here's how the income rules work, and how to tell if your property is likely to qualify.
The 50% rule
Under both programs, a multifamily building qualifies when at least 50% of its occupied units are low- or moderate-income households. Since 2026, a property made up of several buildings, such as an apartment complex, can be treated as one multifamily project.
Income tiers are based on area median income
Income is measured against the area median income (AMI) for your county, which accounts for household size. There are two key tiers:
Low-income: below 80% of AMI. These buildings get the largest rebates, often covering up to 100% of eligible costs.
Moderate-income: 80% to 150% of AMI. These buildings typically get rebates covering up to 50% of eligible costs.
Because 150% of AMI is a fairly high ceiling, many workforce and market-rate buildings qualify, not just subsidized housing. Exact rebate amounts are set by each state's program.
Categorical eligibility can skip the paperwork
You often don't need to collect income documents from every tenant. Many states accept proof that a building or its residents already take part in an income-qualified program. Examples include HUD-assisted housing, Low-Income Housing Tax Credit (LIHTC) properties and tenant-based rental assistance. DOE expanded the use of tenant-based assistance for categorical eligibility in 2026.
Each state decides which programs count, so check your state's list or ask us.
What owners should have ready
A unit count and rent roll for the building
Any affordability agreements, such as LIHTC, HUD or local programs
Basic building information: age, square footage, and heating, cooling and water heating equipment
Recent utility bills, if available
A quick way to find out
Liberty Home Comfort works with property owners in Georgia, Wisconsin and Colorado. Our short questionnaire tells you whether your building is a likely fit before anyone collects tenant paperwork. Start the multifamily questionnaire.
