New and Pending Legislation May Offer Expanded §179D Opportunities
Since its creation under the Energy Policy Act (EPAct) of 2005, the §179D deduction for energy-efficient commercial buildings has undergone a variety of changes—most recently, its long-awaited addition as a permanent part of the tax code in December 2020. After years of frequent expiration and renewal as a tax extender, this was a welcome change [...]