A quarterly magazine from the National Association of Enrolled Agents
Spring 2026 vol.44 no.1
Internal Revenue Code §179D Down, But Not Out …Yet!
Feature Article

Internal Revenue Code §179D Down, But Not Out …Yet!

In the United States (U.S.), commercial buildings consume a substantial amount of energy resources. The U.S. has close to 6 million commercial buildings containing approximately 100 billion square feet of conditio... James Peacock

Winter 2025, Feature Article, Consolidated Appropriations Act, One Big Beautiful Bill Act, OBBBA, energy efficient, commercial, building, §179D, §179D(f), LED, light-emitting diode, energy efficient building retrofit property, EEBRP, energy-efficient commercial building property, EECBP, §179D(i)