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 Omb 1513 0053 2018

Ttbf5120 17 2018-2025 Form

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foreign 179 d 179 D is the energy efficient commercial building deduction what I'm going to do is give you a quick definition of what this is and then we're going to dig into these changes because changes are significant and then we're going to pull Marlin in and see what the effect of these changes are going to be this is a the commercial the once I had the is the deduction uh for really two users historically now three user three users starting in the year 2023 and that's commercial building owners and designers of government buildings starting in 2023 designers of tax exempt entities can also use this and what happens is the designer gets this deduction allocated to them this has been around a while since 05 and actually the 179d became permanent at the end of 2020 and the cut Salient appropriation Act and the really what we're going to talk about is the significant changes that have happened to the deduction in the ira I think I like say an I

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