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 ...

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 ...

In August of 2022, President Biden signed into law the Inflation Reduction Act of 2022 (IRA). This legislation extended and increased many tax credits and deductions for green energy projects and ...

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 ...

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 ...

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 ...

The 179D deduction aims to incentivize making energy efficient building improvements. For some, the deduction is also a way to realize significant tax savings. The Section 179D energy efficient ...

Since the passage of the Inflation Reduction Act (IRA) in 2022, the building and design industry has been parsing out the legislation’s various tools and tax incentives that are newly available to ...

IMGCAP(1)]Over the last year, the House and Senate have both proposed bills to renew a number of popular tax breaks for businesses and individuals. These “extenders” include some important changes of ...