Course · 7 lessons · 40 min · Working

Energy Incentives for Buildings

Sections 179D and 45L — certification, allocation, and the post-sunset landscape.

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Syllabus

Tax credits versus deductions: the arithmetic, the character, and the strategyGuide · 7 min Section 179D explained: the energy-efficient commercial buildings deductionGuide · 7 min Claiming the Section 179D deduction, start to finishGuide · 7 min The Section 179D designer allocation: how architects and engineers claim a building they don't ownGuide · 7 min The Section 45L new energy-efficient home credit, brieflyBrief · 3 min Prevailing wage and apprenticeship rules: the five-times multiplier, brieflyBrief · 3 min Energy incentives after OBBBA: what is dead, what survives, and what is still claimableGuide · 6 min

What you’ll be able to do

Tell a deduction from a credit and price each correctly
Walk a 179D claim from modeling to Form 7205
Handle designer allocations from tax-exempt building owners
Screen 45L eligibility by certification path and acquisition date
Assess what is still claimable for projects and years already closed

About this course

The energy-efficient commercial buildings deduction and the new energy-efficient home credit, from statutory mechanics to the certification file. Includes the prevailing-wage multipliers, allocation to designers, and what remains claimable after the June 30, 2026 terminations.

Progress is stored only in your browser. Lessons are ordinary articles — every one stands alone, and the sequence is the curriculum.

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