Case Study: HVAC Controls Upgrade with Occupancy-Based Sequences and Demand Control Ventilation
Overview This facility improvement measure (FIM) focused on a comprehensive upgrade of building automation and HVAC controls, transitioning from legacy pneumatic systems to a modern, integrated digital platform. The project replaced all existing controls with a SIEMENS system and incorporated a Desigo CC building management system (BMS), designed to work in tandem with Enlighted IoT […]
Case Study: Conversion of Constant Volume Multi-Zone Air Handler to VAV System
Overview This facility improvement measure (FIM) focused on upgrading an outdated constant air volume (CAV), multi-zone air handler into a modern, energy-efficient variable air volume (VAV) system. The conversion was designed and implemented through a collaboration between Siemens and Moses Engineering, culminating in a full set of construction drawings and a customized retrofit strategy. Project […]
179D Certification Case Study: Church HVAC Upgrade Yields Major Tax Deduction
Introduction Walker Reid Strategies (WRS) recently partnered with an Energy Services Company (ESCO) to complete a Section 179D certification for a large church’s energy efficiency retrofit in 2024. The project focused on significant HVAC upgrades at the church campus in Alpharetta, GA, resulting in improved energy performance and comfort. Beyond the technical success, the project […]
IRS Releases New Practice Unit on IRC 179D Deduction: Why Expert Guidance is Key to Compliance
On February 27, 2025, the IRS Large Business and International (LB&I) division released a comprehensive Practice Unit on the IRC 179D Energy Efficient Commercial Building Deduction. This document—aimed at IRS examiners—serves as both a training tool and procedural guide for audits and claims involving 179D deductions. While not official law, these Practice Units offer a […]
Energy Efficiency Pays Off: Section 179D Certification for a New York Multifamily Project
Introduction Energy-efficient construction not only lowers utility bills – it can also unlock significant tax savings. One prime example is a recent multifamily housing and parking garage project in New York, completed in 2022, where the developer partnered with Walker Reid to achieve a Section 179D certification. This collaboration highlights how commercial property owners and […]
Navigating IRS Crackdowns, Section 174 Adjustments, and How 179D Deductions Can Help Architects, Engineers, and ESCOs
The IRS Is Watching: What Architects, Engineers, and ESCOs Need to Know The IRS is ramping up its enforcement efforts, and if you’re in the architecture, engineering, or energy services industries, you need to be paying attention. The latest IRS campaign focuses on tax disclosure compliance, whistleblower incentives, and cracking down on taxpayers who aren’t […]
Unlocking New Growth Opportunities for CPA Firms: Expanding CAS with Energy Modeling-Based Incentives
In today’s evolving financial landscape, CPA firms are increasingly looking to expand their Client Accounting Services (CAS) and Strategic Tax Advisory practices. As competition intensifies, firms must differentiate themselves by offering unique, high-value services that drive real savings and business growth for their clients. The days of CPA firms focusing solely on tax and audit […]
Unlocking Cost Savings: How Utility Sales Tax Exemptions Benefit Manufacturers
For manufacturers, energy consumption is a major operational cost. However, many businesses may not realize that they could be overpaying sales tax on their utility bills. Utility sales tax exemptions offer a valuable opportunity to significantly reduce expenses, and a predominant use study can help manufacturers qualify for refunds and long-term tax savings. At Walker […]
The Phase-Out of Bonus Depreciation: Unlocking New Opportunities with 179D in 2025
As we approach 2025, businesses and real estate investors are facing a significant shift in tax strategy due to the ongoing phase-out of bonus depreciation. While this change may initially seem like a limitation, it presents an opportunity to explore other lucrative tax incentives, such as the 179D Energy-Efficient Commercial Buildings Deduction. Understanding how these […]
Maximizing Financial Incentives with Energy Modeling: Unlocking Tax Savings and Utility Benefits
Energy modeling is often associated with energy code compliance and efficiency analysis, but its value extends far beyond regulatory adherence. By leveraging advanced energy modeling, businesses and developers can tap into significant financial incentives, including tax deductions, credits, and utility cost reductions. At Walker Reid, we specialize in helping clients maximize these benefits through a […]
