Energy Efficiency

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Energy Efficiency
Section 1245

Section 1245 and 1250: Understanding Depreciation Recapture for Building Owners 

Navigating the complexities of tax law in real estate can be challenging, even for experienced investors. However, when managed effectively, these laws offer significant benefits. Two crucial areas to comprehend are Section 1245 and Section 1250 depreciation recapture, as they can substantially impact tax liabilities when selling a property. A solid understanding of these rules […]
Section 1245

Section 1245 and 1250: Understanding Depreciation Recapture for Building Owners 

Navigating the complexities of tax law in real estate can be challenging, even for experienced in...

Expensing, Capitalizing and Cost Segregation

When it comes to properly handling assets and the costs of doing business, the words “expense” or...

Building Code

Making The Most of Your Building Code

There are many reasons to build Energy Star or Zero Energy Ready Homes: the 45L tax credit, utili...

Zero Energy Ready Homes

Zero Energy Ready Homes Requirements 

About The Zero Energy Ready Homes Program The Department of Energy’s Zero Energy Ready Homes (ZER...

Section 1245

The 13 Vital Elements of a Quality Cost Segregation Study 

Quality Cost Segregation Study 

Changes to Energy Star and the 45L Tax Credit

Changes to Energy Star and the 45L tax Credit  With the passing of the Inflation Reduction Act of...

Leveraging the 45L Tax Credit with LIHTC

Overview The Low-Income Housing Tax Credit (LIHTC) was introduced in 1986 and has been by far the...

Inflation Reduction Act’s Impact on 179D: Prevailing Wage & Apprent...

179D – Energy Efficient Commercial Building Deduction  The Internal Revenue Service Section ...

Changes to Energy Star and the 45L Tax Credit

Looking for an Energy Star Rating Partner? Have no fear! Leyton is an Energy Star Rating Partner....

Designers: Criteria and Considerations for 179D Tax Deduction Eligibility

Overview The Section 179D tax deduction, enacted as part of the Energy Policy Act of 2005, serves...

Energy Model

What is the Energy Star Homes Program? 

With the right guidance, builders can integrate the Energy Star Homes Program into existing build...

What is a Common Misunderstanding Regarding ERC?

Why Cost Segregation is the Most Valuable Tax Incentive for Property Owners

While there are many real estate tax incentives available on the market, Cost Segregation is stil...