Beyond the Basics: Advanced Energy Efficiency in the MUSH Market

Why Basic Efficiency Measures Are No Longer Enough Most public facilities have already picked the low-hanging fruit of energy savings. Over the past decade, nearly every municipality, campus, and hospital has upgraded to LED lighting and low-flow water fixtures – often spurred by codes and standards (like ASHRAE guidelines and EPA mandates) that have phased … Read more

Case Study: HVAC Controls Upgrade with Occupancy-Based Sequences and Demand Control Ventilation

Overview This facility improvement measure (FIM) focused on a comprehensive upgrade of building automation and HVAC controls, transitioning from legacy pneumatic systems to a modern, integrated digital platform. The project replaced all existing controls with a SIEMENS system and incorporated a Desigo CC building management system (BMS), designed to work in tandem with Enlighted IoT … Read more

Case Study: Conversion of Constant Volume Multi-Zone Air Handler to VAV System

Ventilation ducting and air handling units

Overview This facility improvement measure (FIM) focused on upgrading an outdated constant air volume (CAV), multi-zone air handler into a modern, energy-efficient variable air volume (VAV) system. The conversion was designed and implemented through a collaboration between Siemens and Moses Engineering, culminating in a full set of construction drawings and a customized retrofit strategy. Project … Read more

The Pitfalls of Success-Based Fees in Energy Tax Incentives (179D & 45L)

Magnifying glass

By David Diaz, Managing Partner at Walker Reid Strategies Let’s talk about something that’s been bothering me in the energy tax incentive space: success-based fees. If you’re a building owner, tax professional, or a designer/ESCO working on tax-exempt buildings, you need to hear this. Success-based fees in the §179D deduction process are, in my opinion, … Read more

179D Certification Case Study: Church HVAC Upgrade Yields Major Tax Deduction

a Building watch from the bottom up

Introduction Walker Reid Strategies (WRS) recently partnered with an Energy Services Company (ESCO) to complete a Section 179D certification for a large church’s energy efficiency retrofit in 2024. The project focused on significant HVAC upgrades at the church campus in Alpharetta, GA, resulting in improved energy performance and comfort. Beyond the technical success, the project … Read more

IRS Releases New Practice Unit on IRC 179D Deduction: Why Expert Guidance is Key to Compliance

On February 27, 2025, the IRS Large Business and International (LB&I) division released a comprehensive Practice Unit on the IRC 179D Energy Efficient Commercial Building Deduction. This document—aimed at IRS examiners—serves as both a training tool and procedural guide for audits and claims involving 179D deductions. While not official law, these Practice Units offer a … Read more

Energy Efficiency Pays Off: Section 179D Certification for a New York Multifamily Project

Energy Efficiency

Introduction Energy-efficient construction not only lowers utility bills – it can also unlock significant tax savings. One prime example is a recent multifamily housing and parking garage project in New York, completed in 2022, where the developer partnered with Walker Reid to achieve a Section 179D certification. This collaboration highlights how commercial property owners and … Read more

Navigating IRS Crackdowns, Section 174 Adjustments, and How 179D Deductions Can Help Architects, Engineers, and ESCOs

The IRS Is Watching: What Architects, Engineers, and ESCOs Need to Know  The IRS is ramping up its enforcement efforts, and if you’re in the architecture, engineering, or energy services industries, you need to be paying attention. The latest IRS campaign focuses on tax disclosure compliance, whistleblower incentives, and cracking down on taxpayers who aren’t … Read more

Unlocking New Growth Opportunities for CPA Firms: Expanding CAS with Energy Modeling-Based Incentives

In today’s evolving financial landscape, CPA firms are increasingly looking to expand their Client Accounting Services (CAS) and Strategic Tax Advisory practices. As competition intensifies, firms must differentiate themselves by offering unique, high-value services that drive real savings and business growth for their clients. The days of CPA firms focusing solely on tax and audit … Read more

Unlocking Cost Savings: How Utility Sales Tax Exemptions Benefit Manufacturers

For manufacturers, energy consumption is a major operational cost. However, many businesses may not realize that they could be overpaying sales tax on their utility bills. Utility sales tax exemptions offer a valuable opportunity to significantly reduce expenses, and a predominant use study can help manufacturers qualify for refunds and long-term tax savings. At Walker … Read more

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