Insights
Tax insights, strategies and technical explanations
December 28, 2020Historical
179D and 45L Energy Efficiency Incentives ExtendedThe passing of the latest coronavirus relief bill titled the 'Consolidated Appropriations Act, 2021' ("CAA 2021") made permanent the §179D Energy Efficient Commercial Building Deduction (§179D Deduction) and extended the…
Read article 179DDecember 21, 2020Historical
Proposed Coronavirus Relief Legislation Titled 'Consolidated Appropriations Act, 2021' Would Extend 179D and 45L Energy Efficiency IncentivesIf signed into law, the latest coronavirus relief bill, the 'Consolidated Appropriations Act, 2021' ("CAA 2021"), would make the §179D Deduction permanent and extend the §45L Credit through 2021.
Read article 179DNovember 9, 2020Historical
Extender Coalition Pushes for Continuation of 179D and 45L Energy Efficiency IncentivesThe §179D Energy Efficient Commercial Building Deduction and the §45L Energy Efficient Home Credit are valuable tax incentives that encourage energy efficient design in both commercial and residential construction set to…
Read article 179DJuly 4, 2020Historical“The Moving Forward Act” Seeks to Modify and Extend 179D Energy Efficient Commercial Building Deduction and 45L Energy Efficient Home Credit
Some promising news for responsible building owners, home builders, and those who design energy efficient public buildings...the "Taxpayer Certainty and Disaster Tax Relief Act of 2019" seeks to extend the §179D Energy…
Read article 179DDecember 20, 2019HistoricalEXTENDED: 179D Energy Efficient Commercial Building Deduction and 45L Energy Efficient Home Credit
The passing of the Taxpayer Certainty and Disaster Tax Relief Act of 2019 extended the §179D Energy Efficient Commercial Building Deduction and the §45L Energy Efficient Home Credit through the end of 2020.
Read article 179DDecember 17, 2019Historical
House Reaches Deal to Renew the Expired Tax Incentives Known as the Tax Extenders, Includes 179D and 45LLawmakers negotiating a year end budget bill reached agreement on December 16 to include tax extenders.
Read article 179DNovember 12, 2019HistoricalThe Fate of the §179D Energy Efficient Commercial Building Deduction and the §45L Energy Efficient Home Credit
More than five dozen groups from a diverse group of industries signed a letter calling upon our congressional leaders to address numerous temporary tax provisions, which includes the 179D and 45L energy efficiency…
Read article 179DJune 18, 2019Historical“Taxpayer Certainty and Disaster Tax Relief Act of 2019” Seeks to Extend 179D Energy Efficient Commercial Building Deduction and 45L Energy Efficient Home Credit through December 31, 2020
Some promising news for responsible building owners, home builders, and those who design energy efficient public buildings...the "Taxpayer Certainty and Disaster Tax Relief Act of 2019" seeks to extend the §179D Energy…
Read article 179DMay 16, 2019Historical
Senate Finance Committee Established Task Forces to Consider Tax Extenders, which Include the 179D and 45L Energy Efficiency IncentivesSenate Finance Committee Established Task Forces to Consider Tax Extenders, which Include the 179D and 45L Energy Efficiency Incentives
Read article 179DFebruary 28, 2019HistoricalProposed Legislation Titled “Tax Extender and Disaster Relief Act of 2019” Seeks to Extend §179D and §45L Energy Efficiency Tax Incentives through December 31, 2019
Proposed Legislation Titled "Retirement, Savings, and Other Tax Relief Act of 2018" Seeks to Extend §179D and §45L Energy Efficiency Tax Incentives
Read article 179DFebruary 1, 2019HistoricalNew Tax Court Case: Taxpayer Failed to Meet Definition of “Designer” under §179D Energy Efficient Commercial Building Deduction Allocation Rule
New Tax Court Case: Taxpayer Failed to Meet Definition of “Designer” under §179D Energy Efficient Commercial Building Deduction Allocation Rule
Read article 179DDecember 17, 2018HistoricalNew IRS Chief Counsel Memo Provides Clarification as to Eligible “Designer” for §179D Energy Efficient Commercial Building Deduction on Public Projects
New IRS Chief Counsel Memo Provides Clarification as to Eligible "Designer" for §179D Energy Efficient Commercial Building Deduction on Public Projects
Read article 179DNovember 27, 2018HistoricalProposed Legislation Titled “Retirement, Savings, and Other Tax Relief Act of 2018” Seeks to Extend §179D and §45L Energy Efficiency Tax Incentives
Proposed Legislation Titled "Retirement, Savings, and Other Tax Relief Act of 2018" Seeks to Extend §179D and §45L Energy Efficiency Tax Incentives
Read article 179DFebruary 9, 2018HistoricalTrump Signs Spending Deal, Extends §179D Commercial and §45L Residential Energy Efficiency Incentives
On Friday, February 9, President Trump signed The Bipartisan Budget Act of 2018, which is a massive budget package that lifts spending caps while funding the government through March 23, 2018. Part of the Act…
Read article 179DDecember 20, 2017HistoricalProposed Legislation to Extend the §179D Energy Efficient Commercial Building Deduction
This week, the "Tax Extender Act of 2017" was filed in Senate, which extended several expired tax deductions including §179D Energy Efficient Commercial Building Deduction (§179D Deduction).
Read article 179DJuly 28, 2017HistoricalProposed Legislation to make the §179D Energy Efficient Commercial Building Deduction Permanent
On July 27, 2017, House Representatives Dave Reichert (R-WA), Earl Blumenauer (D-OR), and Tom Reed (R-NY) introduced new legislation to permanently extend and modify the §179D Energy Efficient Commercial Building…
Read article 179DMay 23, 2017HistoricalNew Economic Analysis on the §179D Energy Efficient Commercial Building Deduction Yields Astounding Results
A new study published by a leading regional economic modeling and policy analysis firm published a report on of the economic effects of extending the §179D Energy Efficient Commercial Buildings Tax Deduction. The results…
Read article 179DMay 4, 2017HistoricalPromising Future for the §179D Energy Efficient Commercial Building Deduction and the §45L Energy Efficient Home Credit
On May 4, 2017, Senator Ron Wyden along with 21 other Senators introduced The Clean Energy for America Act in the Senate.
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