Sunset for 179D?

Over the last eight years, one financial motivation for building energy-efficient buildings, in both the commercial and multifamily sectors, has been the Energy Policy Act §179D tax deduction.80 per square foot of reduced tax liability for structures utilizing energy-efficient operating systems.

Written by Yardi Blog Staff

04 / 17 / 13

1 min read

Over the last eight years, one financial motivation for building energy-efficient buildings, in both the commercial and multifamily sectors, has been the Energy Policy Act §179D tax deduction. §179D allowed for up to $1.80 per square foot of reduced tax liability for structures utilizing energy-efficient operating systems.

The policy is scheduled to run out at the end of 2013 if it is not re-approved by Congress before its expiration date of Dec. 31.

Philip Shea, Associate Editor of Multi-Housing News, recently interviewed Marky Moore, CEO and founder of Capital Review Group, on the subject of the expiring EPACT §179D tax deduction and what’s next for commercial-residential multifamily as a result of its expiring status.

You can read the full interview at multihousingnews.com

A few key insights shared by Moore include:

-Energy efficiency is still a hot topic in Washington, D.C., but there are no current plans to continue the reduced tax liability as it exists today.

-Qualifying to use EPACT §179D has been difficult so not many owners have taken advantage of it.

-More education and awareness on the increasing costs of power and energy is needed to encourage retrofit and efficiency adoption projects.

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