News & Analysis as of

Tax Deductions Energy Efficiency

Cole Schotz

H.R.1: Some Beautiful, Some Not – Implications for Commercial Real Estate

Cole Schotz on

H.R. 1 (President Trump’s so-called “One Big Beautiful Bill”) was officially signed into law Friday, July 4, and with it came sweeping changes to the real estate industry. Some of these changes are extensions of Trump’s Tax...more

Kohrman Jackson & Krantz LLP

Part One: One Big Beautiful Bill Act – Impact on Real Estate Developers & Investors

Signed into law on July 4, 2025, the One Big Beautiful Bill Act (“OBBBA”) delivers sweeping federal policy changes with wide-reaching implications for developers, investors, and property owners. Economic and cost-benefit...more

Saul Ewing LLP

Non-Profits May Benefit From Energy-Efficient Construction/Renovation Under Inflation Reduction Act Expansion of IRC § 179D

Saul Ewing LLP on

Section 179D of the Internal Revenue Code, first enacted in 2006, grants qualifying building owners or tenants of commercial buildings a federal tax deduction for the installation of energy-efficient features and systems in...more

Bricker Graydon LLP

Alternative Deduction for Energy Efficient Building Retrofit Property

Bricker Graydon LLP on

The Inflation Reduction Act drastically expanded the already existing Section 179D - Energy Efficient Commercial Buildings Deduction. There is now a specific subsection within Section 179D, subsection (f), that contains rules...more

Bricker Graydon LLP

Overview of the 179D Deduction: Construction of New Energy Efficient Commercial Buildings

Bricker Graydon LLP on

There shall be allowed as a deduction, an amount equal to the cost of energy efficient commercial building property (EECBP) placed in service during the taxable year. Maximum amount of deduction: the product of the...more

Woods Rogers

Following the Government’s Playbook: Tax Incentives for CRE Investments 

Woods Rogers on

Investing in commercial real estate can offer various tax incentives that can help investors reduce their tax liability and enhance the overall profitability of their investments. Below is a non-exhaustive summary of key tax...more

Holland & Knight LLP

Inflation Reduction Act Offers a Variety of Green Building Tax Incentives

Holland & Knight LLP on

The IRS is currently in the process of implementing the Inflation Reduction Act of 2022 (IRA), which addresses energy, tax and health policy. According to the U.S. Environmental Protection Agency (EPA), "The Inflation...more

Fisher Phillips

Employers Must Meet Federal Prevailing Wage and Apprenticeship Requirements to Earn New Tax Credits and Deductions

Fisher Phillips on

Federal officials recently outlined prevailing wage and apprenticeship requirements that projects need to adopt if they want to take advantage of the enhanced tax credits and deductions created by the Inflation Reduction Act...more

Orrick, Herrington & Sutcliffe LLP

Bilancio di Previsione dello Stato per l'anno finanziario 2020

(Legge 27 dicembre 2019, n. 160 pubblicata in Gazzetta Ufficiale serie generale 304 del 30 dicembre 2019). ...more

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