Two energy-related federal tax incentives of particular interest to building owners, developers and designers—the energy-efficient commercial building deduction under IRC Section 179D and the new ...

Significant portions in the tax code—1031 Exchanges, carried interest, capital gains, and more—are front of mind for many businesses due to potential changes, but a move late last year by Congress ...

The Section 179D Energy Efficient Commercial Building Deduction provides a deduction of up to $1.88 per square foot for both building owners who construct new or renovate existing energy efficient ...

The IRS Large Business and International Division released an updated 53-page practice unit in June on the Section 179D energy-efficient commercial buildings deduction. The purpose of this practice ...

How significant are the dollars available through a Section 179D tax deduction? Since our inception as a licensed engineering firm, my company has accumulated more than $1 billion in successfully ...

As Congress races to finalize its reconciliation package, the fate of several key energy efficiency tax incentives hangs in the balance — none more consequential to the HVAC and sheet metal industries ...

Forbes contributors publish independent expert analyses and insights. I write about tax policy and how it affects business. There has recently been a fair amount of activity in the world of Section ...