179D Is Not Dead: Claim It on a Building You Have Owned for Years

Podcast: The Tax Strategy Playbook · David Wiener, "Mr. Cash Flow"

Opublikowano: 2026-09-29

The 179D deduction did not die on June 30, 2026. The energy efficient commercial building deduction closed to new projects that begin construction after that date, and that is the entire loss. Every commercial building already placed in service still qualifies, and so does every project that broke ground before July 1. If you own a warehouse, office, hotel, self storage facility, medical building, or an apartment building four stories or taller placed in service since 2006 and never claimed section 179D on it, you can catch the whole deduction up on your current return through Form 3115, change number 152, without amending a single...