The Pitfalls of Success-Based Fees in Energy Tax Incentives (179D & 45L)
By David Diaz, Managing Partner at Walker Reid Strategies Let’s talk about something that’s been bothering me in the energy tax incentive space: success-based fees. If you’re a building owner, tax professional, or a designer/ESCO working on tax-exempt buildings, you need to hear this. Success-based fees in the §179D deduction process are, in my opinion, […]
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 […]
