Federal Energy Incentives | 179D Deduction & 45L Credit
The passage of the Inflation Reduction Act of 2022 (IRA) has transformed energy-efficient tax incentives for commercial real estate. The IRA has altered and amplified both the 179D Deduction and the Section 45L Tax Credit, with significant implications for taxpayers and their advisors. Join EisnerAmper and X-Caliber for this informative webinar where we'll explore the expanded scope and utility of these incentives under the IRA. We will also review eligibility requirements and timing will be addressed and a number of illustrative case studies.
Learning Objective: Participants will be able to develop an understanding of energy-incentives under the IRA and be able to communicate important changes to taxpayers.
Learning Outcomes: Participants will be able to:
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Understand how IRA-era 179D benefit varies based on timing and prevailing wage requirements
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Explain the new 45L Credit process to clients and determine anticipated benefit amounts
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Recognize the implications of the major changes these programs have undergone in IRA-era
This course qualifies for 1.0 CPE credit in Taxes.
Group Internet-based; Program level: Basic; Prerequisites: No advanced preparations or prerequisites needed.
Eisner Advisory Group LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
NASBA Sponsor Registry ID: 108139.