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Navigating Apprenticeship Requirements Under the Inflation Reduction Act: Compliance, Penalties, and Remedies

179D

Navigating Apprenticeship Requirements Under the Inflation Reduction Act: Compliance, Penalties, and Remedies

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Executive Summary The Inflation Reduction Act (IRA) of 2022 introduced prevailing wage and apprenticeship (PWA) requirements to qualify for enhanced tax credits and deductions in clean energy and other qualifying projects. These requirements aim to promote skilled labor development while ensuring fair compensation. This white paper focuses on the three key apprenticeship requirements—Apprenticeship Labor Hour … Read more

2025 Tax Law Changes: What Developers, ESCOs, and Project Teams Should Know Now

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UPDATE The 2025 tax law, known as the “One Big Beautiful Bill,” resets the outlook for tax planning across energy, real estate, and construction. Many credits from the Inflation Reduction Act are being phased out sooner than expected. Others now carry more complexity due to sourcing rules, ownership restrictions, and long-term compliance requirements. For ESCOs, … Read more

Energy Tax Incentive News – What You Need To Know

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Incentive News

Company Update: Blue Energy Group and Walker Reid Strategies will be merging. Read the official announcement UPDATES This week the House passed its version of the “One Big Beautiful Bill,” and it includes major cuts to clean energy tax incentives. Most notably, the bill proposes to eliminate Section 48E, a key credit for clean electricity … Read more

179D Rant: Why Are We Still Letting the Wrong People Sign the Certification?!

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Let’s just get this out of the way: if your 179D provider is asking you—the designer—to do all the field work and then asking the contractors to sign the inspection and certification statements… you’ve got a problem. And not just a small problem. A full-blown, out-of-compliance, IRS-audit-triggering kind of problem. Yet somehow, this is becoming … Read more

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

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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

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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

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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

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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

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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

The Phase-Out of Bonus Depreciation: Unlocking New Opportunities with 179D in 2025

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As we approach 2025, businesses and real estate investors are facing a significant shift in tax strategy due to the ongoing phase-out of bonus depreciation. While this change may initially seem like a limitation, it presents an opportunity to explore other lucrative tax incentives, such as the 179D Energy-Efficient Commercial Buildings Deduction. Understanding how these … Read more

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