Residential Financing: Tax Increment Financing (TIF)

Commercial to Residential Conversations: A Guidebook to Available Federal Resources

The unprecedented level of commercial vacancies across the United States has negatively impacted the wellbeing of urban and regional economies nationwide. The conversion of these properties to residential use presents an opportunity to increase housing supply, improve affordability, ultimately create efficient, zero-emissions housing, reduce long term energy costs and volatility, and thereby contribute to local, state, and federal climate goals. Commercial conversions are by no means a panacea for our housing supply, affordability, or emissions- related challenges, but if only a small percentage of underutilized commercial buildings were converted to housing, it could create thousands of units of much-needed housing while also reducing the carbon footprint of existing buildings.

Bricker Graydon Inflation Reduction Act Legal Services Brochure

Overview of the 179D Deduction: Construction of New Energy Efficient Commercial Buildings

The Inflation Reduction Act drastically expanded the already existing Section 179D - Energy Efficient Commercial Buildings Deduction. The energy savings threshold to qualify for the deduction was reduced from 50% down to 25%, the maximum value of the deduction per square foot increased from $1.80 a square foot to $5 a square foot, and there is an ability to claim the deduction every three or four years during the life cycle of a building. In this guide you will find a brief overview of what Section 179D entails and how a taxpayer or non-profit entity can seek to maximize its potential applications.

179D Resource Guide: Alternative Deduction for Energy Efficient Building Retrofit Property

The Inflation Reduction Act drastically expanded the already existing Section 179D - Energy Efficient Commercial Buildings Deduction. There is now a specific subsection within Section 179D, subsection (f), that contains rules which specifically apply to the energy efficient retrofitting of commercial buildings. In this guide you will find a brief overview of what this new Section 179D(f) subsection entails and how a taxpayer or non-profit entity can seek to maximize its potential applications.