COR23SS03. Summary of the Energy Tax Incentives under the Inflation Reduction Act and Research Incentives, presented by Source Advisors

Overview of of Section §179D Commercial Building Tax Deduction, §45L Energy Efficient Home Credit, §48 Energy Credit, §25C Energy Efficient Home Improvement Credit.

Learning Objectives:

• Analyze the current landscape, legislative updates, and best practices for advising clients.
• Determine how to identify projects that may qualify for energy incentives.
• Compare recent developments in case law and IRS guidance regarding the credit for increasing research activities and the capitalization of Specified Research or Experimental expenditures