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IRA Update: IRS Announces Updated Reference Standard For Energy Efficient Commercial Building Property Deduction Under Section 179D - Tax Authorities

On Friday, December 23, 2022, the IRS published Announcement 2023-1, 2023-1 IRB 1 (the "Announcement"), which sets forth a new reference standard for energy efficient commercial building. ....

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IRS Updates Section 179D Energy Efficient Commercial Building Deductions

IRS published Announcement 2023-1, 2023-1 IRB 1, with new reference standard for energy efficient commercial building EECB property for Section 179D deduction and clarification on existing reference standard following changes made by the Inflation Reduction Act of 2022. ....

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IRA Update: IRS Announces Updated Reference Standard for Energy Efficient Commercial Building Property Deduction Under Section 179D | Mintz - Energy & Sustainability Viewpoints

On Friday, December 23, 2022, the IRS published Announcement 2023-1, 2023-1 IRB 1 (the “Announcement”), which sets forth a new reference standard for energy efficient commercial. ....

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Inflation Reduction Act significantly changes 179D building deduction

The Act provides higher deductions for meeting prevailing wage and apprenticeship requirements. ....

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