Since its creation as part of the Energy Policy Act of 2005 (“EPAct”), the §179D deduction for energy-efficient commercial buildings has generated significant savings for taxpayers while advancing sustainability efforts in the U.S. However, this important tax incentive has never been a permanent part of the tax code and instead has repeatedly lapsed, only to [...]

As the year enters its final quarter, the time has come for businesses to begin assembling paperwork and planning strategies to minimize their tax burdens for 2016. Many business tax incentives require extensive documentation that takes a great deal of time to prepare, so early action is recommended in order to secure optimal results at [...]