Colorado’s Energy ‑ Compliance Curve Is About to Get Steeper – Here’s What You Need to Know

Colorado’s Energy‑Compliance Curve Is About to Get Steeper—Here’s What You Need to Know Colorado spent the last few years laying the legal groundwork for deep cuts in building‑related greenhouse‑gas (GHG) emissions. In 2025 that groundwork turns into hard‑edged deadlines under two complementary programs: State House Bill 21‑1286 – “Energy Performance for Buildings” (EPB). City & County of … Read more

Tax Benefits for Green Homes: ENERGY STAR vs. ZERH

A small plant growing inside a light bulb placed on soil, symbolizing sustainable energy and growth.

The landscape of residential construction is shifting significantly towards energy efficiency, especially now that the federal government has upgraded a powerful tax benefit program to drive this change: the §45L tax credit.  This credit offers substantial advantages for developers constructing homes that meet specific energy-efficient standards. Let’s understand how green home developers can maximize §45L … Read more

Inflation Reduction Act -IRS Issues Announcement Updating ASHRAE Standard 90.1 for 2028 and later

IRA UPDATE -IRS Issues Announcement Updating ASHRAE Standard 90.1 for §179D On May 17th, 2024 the Internal Revenue Service Issued Announcement 2024-24, 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 placed … Read more

Maximizing Benefits for Developers with the §45L Tax Credit

The §45L Energy-Efficient Tax Credit presents a fantastic opportunity to slash your tax bill while creating eco-friendly living spaces.  Not only does §45L contribute to a healthier environment by reducing greenhouse gas emissions and total energy consumption, but it also offers significant financial benefits to developers. If you are the developer of apartments, condominiums, single-family … Read more

How the 45L Tax Credit Promotes Green Homes

Green building practices and the §45L Tax Credit go hand and hand. At Walker Reid, we’re passionate about empowering developers to embrace sustainability, and the §45L Tax Credit is a powerful tool that makes it more achievable than ever. Unveiling the §45L Tax Credit The §45L Tax Credit is a federal program designed to incentivize … Read more

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

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

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

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 2 of 8: Qualifying as a designer of energy-efficient commercial building properties

§179D deduction

Case Study 2 OF 8 Qualifying as a designer of energy-efficient commercial building properties Developers and owners of commercial buildings have been qualifying for IRC §179D, a section of the IRS code that provides a deduction for integrating energy efficiencies in buildings, either through new construction or retrofits. Recent changes to §179D are included in … Read more

Case Study 1 of 8: Qualifying as a designer of energy-efficient commercial building properties

Case Study 1 OF 8 Qualifying as a designer of energy-efficient commercial building properties   Published as part of the Energy Policy Act of 2005, the IRC §179D provides the framework for establishing that the necessary energy and power cost savings occur to claim the deduction.  Though more than 15 years have passed since this … Read more

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