Ruben Abreu


Walker Reid Strategies, Inc. | Principal Engineer


Track A: Implementing Energy Efficiency

Session A1: Federal, State, and Local Energy Programs

May 1, 2024 | 2:30 pm - 3:00 pm

The Real Value of §179D

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.

Speaker Bio

Ruben Abreu serves as Principal Engineer at Walker Reid Strategies, a leading engineering firm that specializes in Energy Tax Incentives. With years of experience in the industry, Ruben expertly leads an elite team of engineers, energy auditors, and home energy raters. His team is responsible for managing the entire process of data acquisition, feasibility, energy audit, modeling, and certification of both commercial and residential properties. In addition to his managerial duties, Ruben Abreu also provides tools and guidance to support his team's professional and personal growth.

Before assuming his current position in 2019, Ruben Abreu played a key role in the growth of the engineering department. He joined the company in 2012 as a project engineer, responsible for gathering data and conducting feasibility analyses. As he progressed in his career, Ruben Abreu took on additional responsibilities. He successfully coordinated over 50,000 energy-efficient technology audits in various facilities, including school districts, state houses, libraries, prisons, military bases, veteran affairs facilities, and federal buildings across all lower 48 states and the District of Columbia. Moreover, he performed more than 125,000 energy performance analyses to verify the annual energy usage and operational cost of commercial buildings. Through the implementation of quality assurance processes that utilize KAIZEN principles, Ruben Abreu and his team were able to achieve a 97% reduction in human error within their organization.

Ruben Abreu is a highly accomplished professional with a Bachelor of Science degree in Mechanical Engineering from Florida Atlantic University (Go Owls). He is recognized as a certified Professional Engineer in 45 states. Furthermore, Ruben has obtained two esteemed certifications from the Association of Energy Engineers, namely the Certified Energy Manager and Green Building Engineer designations.

In addition to his engineering expertise, Ruben holds several notable certifications. He possesses a Lean Six Sigma Belt Certification, showcasing his proficiency in process improvement methodologies. Moreover, he has earned an Executive Certificate in Project Management, highlighting his aptitude for effective project planning and execution. Additionally, Ruben is an FAA Professional Private Pilot, Instrument Rating, and UAS Remote Pilot, demonstrating his comprehensive skill set in aviation and unmanned aerial systems.

Ruben's diverse qualifications and certifications solidify his reputation as a highly knowledgeable and versatile professional. With his extensive expertise and dedication to excellence, he consistently delivers exceptional results in various domains.