Recent Changes to the Section 179D Energy-Efficient Buildings

The 179D tax deduction rewards commercial property owners, architects, and engineers for energy-efficient upgrades, offering up to $5.65 per square foot in 2025. Eligible projects must reduce energy use by at least 25%, with bonuses for higher savings and prevailing wage compliance. Solar, HVAC, lighting, and building envelope upgrades qualify, with deductions resetting every four years to encourage ongoing improvements. National Tax Group (NTG) ensures businesses maximize savings with audit-proof engineering studies.
Maximizing Your §179D Deduction: Best Practices for 2025

Section 179D provides significant tax deductions for energy-efficient commercial buildings, offering up to $5.81 per square foot in 2025. Architects and engineers involved in designing energy-saving elements can also claim deductions. Businesses meeting prevailing wage and apprenticeship requirements can maximize savings. Lookback provisions allow claims on projects completed since 2006. Given the complexity of 179D, professional assistance is recommended for compliance and certification. Proper planning, documentation, and awareness of tax law changes can help businesses optimize their deductions while promoting sustainability.
Navigating the Expanded Eligibility Criteria for 179D Deductions

If your business has constructed or renovated a building that reduces energy use by at least 25%, you may qualify for the §179D tax deduction, now worth up to $5.65 per square foot. Thanks to the Inflation Reduction Act of 2022, the deduction is more accessible and valuable than ever, with expanded eligibility for architects, engineers, and REITs. Plus, businesses meeting prevailing wage and apprenticeship requirements can maximize their savings. With no longer a one-time limit, property owners can claim deductions every three years for continued energy upgrades. Given the complexity of qualifying and documentation, National Tax Group (NTG) provides expert guidance to help businesses maximize their tax benefits.
Preparing Q1: When Should You Consider Energy Tax Incentives?

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New §179D Deduction Enhancements for 2025 Fuel Energy Efficiency Investments

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Fact Check: Busting 10 Common Myths About Claiming 179D Deduction

Busting 10 common myths about claiming the 179D deduction. Get the facts to maximize your tax savings and ensure you’re making informed decisions.
How Can Construction Businesses Maximize the 179D Deduction?

Learn how construction businesses can maximize the 179D deduction by qualifying energy-efficient projects. Discover eligibility, benefits, and application tips.
Unlock Unmatched Tax Savings: How to Maximize Deductions with Section 179D and Cost Segregation Studies

Learn how to maximize tax savings with Section 179D and cost segregation. Boost cash flow, cut tax liabilities, and enhance ROI on your commercial properties.
How Hotel Owners Can Maximize the Value with 179D Tax Deduction, Ensuring Significant Deductions

Hotel owners and developers are constantly seeking strategies to enhance property value while reducing operational costs. The 179D tax deduction is a powerful tool that accomplishes both objectives and is more accessible than often realized. By leveraging this underutilized incentive, properties can enhance the bottom line while contributing to the sustainability movement within the hospitality industry.
How Architects and Builders Benefit from the Section 179D Tax Deduction

Possessing or running more energy-efficiently built or renovated buildings may boost your cash flow by lowering your federal income tax obligation for the current year. Designers of buildings owned by the government can also often benefit from this tax-deferral method.