179D – Page 5 – Walker Blue

Case Study 3 of 8: Qualifying as a designer of energy-efficient properties

August 13, 2025August 1, 2023 by Elspeth Curtis

Case Study 3 of 8: Qualifying as a designer of energy-efficient properties Nearly two decades after IRC §179D was published as part of the Energy Policy Act of 2005, this deduction remains a top priority in building projects. With the enhancements that have occurred through the passage of the Inflation Reduction Act of 2022, … Read more

The Phasing Out of QIP Rules is Creating new Section 179D Lighting Opportunities

August 13, 2025July 25, 2023 by Elspeth Curtis

Though 2017’s Tax Cuts and Jobs Act (TCJA) is well in our rearview mirror, businesses (as well as individuals) benefited from its provisions. One of its primary targets was the corporate tax structure, with the intention of stimulating business investment and economic growth. Among the many provisions, the Act made substantial changes to the treatment … Read more

Section 179D Commercial Building Deduction Survives US Tax Court Challenge (Somewhat)

August 13, 2025February 3, 2023 by Elspeth Curtis

A recent United States Tax Court ruling highlights the importance of thoroughly understanding the requirements of §179D and working with an expert in qualifying and certifying energy-efficient commercial building properties. Project on an Existing Building Edwards Engineering, an Illinois-based company specializing in heating, ventilation, and air conditioning (HVAC) system design and installation and … Read more

Inflation Reduction Act -IRS Issues Announcement Affirming ASHRAE Standard 90.1

August 13, 2025December 30, 2022 by Elspeth Curtis

Inflation Reduction Act -IRS Issues Announcement Affirming ASHRAE Standard 90.1 for §179D On December 23th, 2022 the Internal Revenue Service Issued Announcement 2023-01, affirming the applicable standards to be used for §179D Energy Efficient Commercial Building Tax Deduction, starting January 1st, 2023. The announcement clarifies that the reference standard to be used for projects being … Read more

Inflation Reduction Act -Prevailing Wage And Apprenticeship Notice Issued

August 13, 2025December 1, 2022 by Elspeth Curtis

IRS Issues Notice providing Guidance for Prevailing Wage and Apprenticeship requirements. On November 30th, 2022 the Internal Revenue Service Issued Notice 2022-61, Prevailing Wage and Apprenticeship Initial Guidance under Section 45(b)(6)(B)(ii) and Other Substantially Similar Provisions. This Notice is the first step in clarification of the major changes that came as part of the Inflation … Read more

Case Study 3 of 8: Qualifying as a designer of energy-efficient properties

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