December completetion Vs January?

[Arti Ta]

Hello if u have an option to buy a new construction, would you buy a house that is projected to be completed in december ? Or something that is expected next year in January?

I think the one in dec would give tax benefits? But it will be a year old house technically when you hit 2024?

Any pros and cons?  Which one would u prefer if it's at same price point.