EPAct 179D Tax Deduction

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

August 13, 2025May 17, 2024 by Elspeth Curtis

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

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

August 5, 2025September 30, 2022 by Elspeth Curtis

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

August 5, 2025August 29, 2022 by Elspeth Curtis

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

Inflation Reduction Act of 2022 makes Major Changes to §179D and §45L Energy Tax Incentives.

August 5, 2025August 19, 2022 by Elspeth Curtis

We are excited to announce that the Inflation Reduction Act (IRA) of 2022 has drastically improved and expanded §179D Energy Efficient Commercial Building Tax Deduction and Extended and increased the §45L Tax Credit for Energy Efficient Homes. The new bill signed into law is full of exciting opportunities for energy-efficient buildings and homes! A … Read more

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