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The U.S. Department of the Treasury and IRS on June 25, 2024, issued final regulations regarding increased credit or deduction amounts available for taxpayers satisfying prevailing wage and registered apprenticeship...more
The Inflation Reduction Act drastically expanded the already existing Section 179D - Energy Efficient Commercial Buildings Deduction. There is now a specific subsection within Section 179D, subsection (f), that contains rules...more
There shall be allowed as a deduction, an amount equal to the cost of energy efficient commercial building property (EECBP) placed in service during the taxable year. Maximum amount of deduction: the product of the...more
Federal officials recently outlined prevailing wage and apprenticeship requirements that projects need to adopt if they want to take advantage of the enhanced tax credits and deductions created by the Inflation Reduction Act...more