This course provides an overview of the Section 179D Commercial Buildings Energy-Efficiency Tax Deduction, designed to incentivize energy-efficient improvements in commercial buildings. Participants will explore the key aspects of 179D, including building and system requirements, the impact of the Inflation Reduction Act (IRA) on 179D, updated deduction amounts for 2023 and beyond, and the significance of prevailing wages and apprenticeship requirements. By the end of the course, participants will have a solid understanding of how to leverage these tax deductions to benefit their clients or organizations.
Learning Objectives
Upon completion of this course, participants will be able to:
Understand Section 179D Commercial Buildings Energy-Efficiency Tax Deduction; and
Identify 179D Building & System Requirements; and
Evaluate the Impact of the Inflation Reduction Act on 179D.
