If it was during construction, the answer is NO.
If it was after construction and you were living in the house, then the answer would be yes.
Section A—Qualified Energy Efficiency Improvements Lines 17a Through 17e Line 17a. To qualify for the credit, any qualified energy efficiency improvements must have been for your main home located in the United States. See Main home, earlier. If you check the “No” box, you can't take the energy efficient home improvement credit. Line 17b. To qualify for the credit, you must be the original user of the qualified energy efficiency improvements. If you check the “No” box, you can't take the energy efficient home improvement credit. Line 17c. To qualify for the credit, the components must be reasonably expected to remain in use for at least 5 years on your main home located in the United States. If you check the “No” box, you can't take the energy efficient home improvement credit. Line 17d. Enter the complete address of your main home during 2023. You can only claim the energy efficient home improvement credit on one main home. Line 17e. You cannot claim the credit for expenses related to the construction of a new home. If you are claiming the credit only for expenses for qualified improvements to an existing home or for an addition or renovation to an existing home, check the “No” box. If the qualified improvements for which you are seeking to claim the credit are related to the construction of a new home, check the “Yes” box. If you check the “Yes” box, skip lines 18a through 20b.
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