Since its enactment under the Energy Policy Act of 2005 (“EPAct”), the §179D deduction has been a powerful tool for promoting sustainability while saving commercial building owners and primary designers thousands of dollars in taxes. However, this important incentive has never been a permanent part of the tax code and has traditionally expired at the [...]

The Research and Development (R&D) Tax Credit saves businesses billions of dollars each year, yet less than ten percent of those savings are seized by small-to-medium-sized companies. Also known as the Research and Experimentation (R&E) Credit, the credit for increasing research activities, or simply the research tax credit, this valuable incentive is riddled with misconceptions [...]