179D Tax Deduction Made Permanent by Covid Relief Bill
Green Building Law Update
JANUARY 3, 2021
On page 4,872 of the Consolidated Appropriations Act, 2021, H.R. 133, which passed both houses of Congress on December 21st and was signed into law by President Trump on December 27th, the 179D energy efficient commercial buildings federal tax deduction, which had been scheduled to expire at year end, was instead made permanent. At a total cost of $2.3 trillion, the 5,593 page bill is the second largest ever passed by Congress providing tax relief for just about everyone and nearly all businesse
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