Presentation Title:

The Real Value of §179D

Track A: Implementing Energy Efficiency

Session A1: Federal, State, and Local Energy Programs

Day 1  2:30 pm



This document explores the transformative impact of sections §179D and §45L within the United States Internal Revenue Code (IRC) on promoting energy-efficient practices in the realm of building construction. Enacted under the Energy Policy Act of 2005, these provisions offer tax incentives to encourage the adoption of sustainable building technologies and practices.
Over time, these provisions have evolved and undergone enhancements, resulting in the Inflation Reduction Act (IRA) of 2022. This act introduces significant changes aimed at fostering sustainable building practices, encouraging broader participation, and elevating energy efficiency standards. This document delves into the historical origins of §179D and §45L, the amendments introduced by the IRA, and their combined influence on driving the environmentally responsible building advancements. It underscores the substantial impact of these provisions on incentivizing innovation, promoting workforce development, and catalyzing the adoption of energy-efficient solutions within the construction sector.