What’s the Process for Making a 179D Tax Deduction Claim?

A person may make a 179D tax deduction claim in relation to a piece of commercial real estate that underwent improvements to make the structure more energy efficient. It’s part of EPACT 2005, something that was put into effect when the United States Congress sought to reward people for taking steps to explore “green” alterations that could make a building be more environmentally friendly.

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