Your real estate clients are making significant capital investments in real property. Opportunities such as cost segregation, the Section 179D deduction, and the Section 48E Investment Tax Credit (ITC) can significantly reduce the tax burden of those investments, but..Read More

Most commercial property owners are aware of at least one federal tax incentive available to them. Fewer realize that cost segregation, the Section 179D deduction, and the Investment Tax Credit (ITC) can all apply to the same...Read More

Our brief note focuses on the two exceptions noted in the guidance, known as the One Megawatt Exception and the Beginning of Construction (BOC) Exception.Read More

The whole intent of Section 179D is to provide an incentive in the form of a tax deduction to building owners who install energy-efficient lighting, windows & doors, roofing, insulation, and Heating, Ventilation, and Air Conditioning/Hot Water (HVAC/HW) equipment in new buildings or retrofit projects. All buildings in the US are eligible for the 179D...Read More

Since its creation in the Energy Policy Act of 2005, the Section 179D Energy Efficient Commercial Building deduction has provided an incentive for taxpayers to install energy-efficient commercial building property (EECBP) as part of the building envelope, lighting, and/or Heating, Ventilation and Air Conditioning/Hot Water (HVAC/HW) systems. EECBP comprises light fixtures, switches, HVAC equipment, automated...Read More