The Shrinking Window for Lower Income Taxes with 179D Energy-Efficiency Deductions
- Mark Childs, SIOR
- Nov 4
- 1 min read

As the tax landscape shifts in 2025, organizations planning energy-efficient construction or retrofits must act quickly if they hope to capture long-standing incentives before time runs out. The recent passage of the “One Big Beautiful Bill Act” (OBBBA) introduces a definitive sunset for the Section 179D deduction, creating both urgency and opportunity for building owners, designers, and project teams.




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