Before 2023,  you just had to meet the Energy Star v6 standards.  Starting in 2023, you have to meet the Energy Star most efficient standards.  I have seen many clients that have put in windows in 2023.  I have not seen any client who installed windows in 2023 that qualify for the credit.  I do not know of any other preparer with clients who installed windows in 2023 that qualify for the credit.  My clients reside in the northern zone.