Trends of Energy Tax Incentives for the Built Environment

Abstract:

As the built environment evolves in response to policy shifts and decarbonization mandates, federal energy tax incentives have become a cornerstone in funding and accelerating sustainable construction. This session provides an in-depth exploration of the latest developments in the §179D deduction, §45L credit, and renewable energy tax credits—particularly as impacted by the Inflation Reduction Act (IRA). Presenters David Diaz and Weston Lustig of Walker Reid Strategies will outline practical guidance on labor requirements, allocation processes for tax-exempt entities, and leveraging bonus credits for project feasibility. Attendees will gain actionable insights into qualifying methodologies and compliance strategies for both commercial and residential projects.

Learning Objectives:

1. Understand Recent Changes in §179D and §45L Tax Incentives:
   Identify the key updates from the Inflation Reduction Act, including enhanced deduction amounts, recertification windows, and expanded eligibility for tax-exempt entities.
2. Navigate Prevailing Wage and Apprenticeship Requirements:
   Learn how labor compliance influences incentive value, including the 5x multiplier structure for meeting prevailing wage and apprenticeship criteria.
3. Apply Allocation and Certification Processes Effectively:
   Gain clarity on how to manage §179D allocations for designers working on tax-exempt projects and follow the proper roadmap from intent to certification.
4. Leverage Bonus Credits and Direct Pay Provisions:
   Understand how to capitalize on technology-neutral credits (Sections 48E), bonus credit stacking, and the new direct pay mechanism for nonprofits and public entities.

Sponsored by: Walker Reid Strategies & B3 Benchmarking

Walker Reid Strategies is the industry’s premier provider of energy tax incentive consulting and engineering services. We specialize in maximizing §179D and §45L benefits, utility sales tax exemptions, and renewable energy credits—serving the nation’s top CPA firms, ESCOs, and Fortune 500 clients. In addition to our tax expertise, we offer comprehensive energy engineering solutions, including ASHRAE-level audits, energy modeling, and retro commissioning.

B3 Benchmarking is an essential tool for building owners seeking to take advantage of the 179D tax deduction. By replacing complex modeling with real performance data, B3 makes it easier to prove energy savings, demonstrate value to stakeholders, and secure substantial tax benefits.
Whether you’re managing a single facility or an entire portfolio, B3 Benchmarking helps align your sustainability goals with real financial incentives.