Tag Archives: 179d

179D Tax Deduction made Bigger and Better

The Inflation Reduction Act of 2022 has been much talked about in the 14 days since it was signed by President Biden, but little has been said about the provisions that modified the 179D energy efficient commercial buildings federal tax deduction making it bigger and better. Section 13303 of HR 5376 – The Inflation Reduction … Continue Reading

179D Tax Deduction Made Permanent by Covid Relief Bill

By Stuart Kaplow on January 3, 2021 Posted in Federal, Green Building, Green Globes, LEED

On page 4,872 of the Consolidated Appropriations Act, 2021, H.R. 133, which passed both houses of Congress on December 21st and was signed into law by President Trump on December 27th, the 179D energy efficient commercial buildings federal tax deduction, which had been scheduled to expire at year end, was instead made permanent. At a … Continue Reading

179D Tax Deduction Allocated from Government Buildings

By Stuart Kaplow on February 23, 2020 Posted in Codes and Regulations, Energy, Environmental, Green Building

On December 20, 2019, the President signed legislation reviving the Section 179D energy efficient commercial building tax deduction and while much has been written about the much needed boost to green building, little has been said about the enormous benefits available from government owned buildings. The § 179D federal tax deduction was brought back from … Continue Reading

179D Tax Deduction Brought Back to Life thru 2020

By Stuart Kaplow on December 22, 2019 Posted in Federal, Green Building, LEED

This past Friday night while aboard Air Force One the President signed legislation reviving the 179D energy efficient commercial buildings tax deduction, providing an enormous and much needed boost to domestic green building. Almost as compelling as the fictional undead being created through reanimation of a corpse, except here there were no zombies involved; it … Continue Reading

Congress Breathes New Life into 179D Tax Deduction

By Stuart Kaplow on December 20, 2015 Posted in Codes and Regulations, Environmental, Federal, Green Building, LEED

Last week the 114th Congress passed the Consolidated Appropriations Act, 2016 and the Protecting Americans from Tax Hikes Act of 2015 when the Senate passed H.R. 2029 by a vote of 65 to 33. On December 18, 2015 President Obama signed the acts into law that will extend over 50 expired or expiring provisions of … Continue Reading

179D Tax Deduction Brought Back to Life in the Tax Extenders Bill

By Stuart Kaplow on December 17, 2014 Posted in Federal, LEED

For those interested in green building, the most important tax provision extended in the bill is the 179D energy efficient commercial building deduction that had expired on December 31, 2013. The bill retroactively brings the deduction back to life ..… Continue Reading

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