Code section · 2005
IRC §179D
26 U.S.C. §179D
Internal Revenue Code
What it holds
A deduction for energy-efficient commercial building property. It does not apply to property whose construction begins after June 30, 2026.
Why it matters for your study: A deduction for energy-efficient commercial building property, which a commercial owner may claim alongside a study. It does not apply to property whose construction begins after June 30, 2026.
- Category
- Methodology & procedure
- Applies to
- All property types
- Status
- Vetted
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