Section 179D: Important Deadlines & Updates with OBBBA
How businesses, nonprofits, and contractors can maximize tax deductions for energy-efficient buildings before 2026. Executive Summary Section 179D provides up to $5.81 per square foot (for 2025 projects) in tax deductions for energy-efficient commercial and public buildings. Under the One Big, Beautiful Bill Act (OBBBA), projects must begin construction by June 30, 2026 to qualify […]