Section 179D deduction represents one of the final remaining high-impact incentives before the OBBBA phase-outs take full effect. As the June 30th 2026 deadline approaches, Leyton recommends a comprehensive portfolio diagnostic to identify eligible assets. For commercial real estate (CRE) owners and developers, the federal tax landscape is reaching a critical inflection point. The One Big Beautiful Bill Act (OBBBA), […]
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