Webinar Replay, From Property to Profit: Maximizing Tax Efficiency with Cost Segregation

Cost Segregation – Background and Changes Leyton is the source for tax education! Watch our webinar to dive into Cost Segregation qualifications and changes to ensure you’re up to date. Agenda Understanding Cost Segregation: Learn the fundamentals and discover how it can impact your bottom line Typical Asset Classes Why Is a Tax Study Engineering […]
Harnessing Energy Efficiency: 179D, 45L, Prevailing Wage & Inflation Reduction Act

Harnessing Energy Efficiency Incentives Learn how to navigate the complex landscape of energy efficient tax incentives and the Inflation Reduction Act. Agenda When to do 45L and 179D Overviewing and Qualifying for Incentives What did the IRA change? Prevailing Wage and Apprenticeship Regulations Real World Examples About Leyton : Leyton is an international consulting firm […]
Webinar Replay, Navigating IRS 2023 Prevailing Wage and Apprenticeship Regulations for 179D & 45L

§179D Energy Efficient Commercial Building Property Deduction and §45L Energy Efficient Home Tax Credit – Background and Changes Leyton is the source for tax education! Watch our webinar to dive into the 179D Tax Deduction and 45L Tax Credit qualifications and changes to ensure you’re up to date. Agenda What is Prevailing Wage and Apprenticeship […]
Low-income Housing Tax Credit: 45L Tax Credit and the Inflation Reduction Act

Low-Income Housing Tax Credits Tune in for a webinar designed for CPAs to navigate the complex landscape of tax incentives and certifications affecting low-income housing and energy efficiency projects. Agenda IRA and 45L Overview Energy Star & ZERH Overview LIHTC and 45L Alignment HTC and LIHTC 48 ITC and LIHTC About Leyton : Leyton is […]
Key benefits of combining 179D and 45L tax incentives with C-PACE financing, and how developers can strategically leverage these tools

Navigating Energy Efficiency Incentves and CPACE Financing. Learn how to how to monetize equity through the 179D & 45L tax incentives and how C-PACE financing can help commercial property owners & developers capitalize their projects in today’s challenging capital markets. Agenda 179D and 45L Tax Incentives History and Qualifying for 179D and 45L C-PACE Introduction […]
Cost Segregation – Rental Property or Apartment Building Study

Maximize Your Rental Property Tax Strategy What is Cost SegregationCost segregation is an effective tax planning strategy that helps businesses and individuals involved in constructing, purchasing, expanding, or renovating real estate reduce their tax liabilities by accelerating depreciation deductions, which allows for the deferral of both federal and state income taxes. Rental PropertyUnlike commercial properties, […]
Looking at Geothermal HVAC for the Investment Tax Credit

Geothermal Heat Pumps (GHPs): Efficient Heating and Cooling Across the U.S. Geothermal heat pumps (GHPs), also known as ground-source heat pumps, utilize the steady temperatures found underground to provide both heating during the winter and cooling during the summer. As these constant subsurface temperatures are accessible nationwide, GHP systems offer an energy-efficient, low-carbon solution to […]
Understanding Passive Activity Loss Rules

The passive activity loss (PAL) rules are essential tax regulations that determine how losses from passive activities can offset other types of income. Introduced as part of the Tax Reform Act of 1986, these rules aim to limit taxpayers from using losses from passive investments—such as rental real estate or limited partnerships—to reduce their taxable […]
Understanding the Denial of 179D Tax Deduction for Lighting Contractors

Understanding the Denial of 179D Tax Deduction for Lighting Contractors In the landscape of tax deductions and incentives, the 179D deduction has become a vital resource for businesses investing in energy efficient improvements. A recent case involving a lighting contractor not only sheds light on the nuances of claiming this deduction but also emphasizes the […]
Energy Star Construction: What You Need to Know

In today’s competitive business landscape, sustainability has become more than just a buzzword; it’s a strategic imperative. Companies are increasingly recognizing the importance of reducing their environmental impact, and achieving Energy Star certification for their buildings is one significant way to demonstrate this commitment. However, while the benefits of certification, such as enhanced brand reputation, […]