The federal tax incentives for going green have grown steadily over the past five years, yet many businesses fail to pursue them, leaving many tax credits and deductions on the table.

With sustainability and renewable energy becoming a more important part of doing business, CPAs and real estate professionals who can identify these opportunities will be able to maximize value for their clients.

This course focuses on the Section 179D Commercial Energy Deduction and the Section 45L Home Builder Tax Credit. Topics will include recent developments, how the benefits are achieved, identifying likely candidates, and other related tax saving opportunities.

1. State of the Industry
   1. Overview of the various incentives
      
2. Section 179D: Summary of Benefits
   1. Lighting Systems
   2. HVAC Systems
   3. Building Envelope
   4. Practicality and who benefits
3. Section 179D: Special Rules
   1. Partial Allowance
   2. Approved Software
   3. Certification
4. Section 45L: Summary of Benefits
   1. Eligible dwelling units
   2. Partial allowance
   3. Expiration date
5. Action Steps
   1. How to assess feasibility