This course will offer a brief overview of Section §179D Commercial Building Tax Deduction, §45L Energy Efficient Home Credit, and §48 Energy Credit.

FOR AIA:
Prerequisite Knowledge:
Basic knowledge about energy efficient commercial and residential building design.

Learning Objectives:
• Section 179D tax deduction for A&E firms that design government and non-profit owned building
• Design overview of Energy Star and Zero Energy Ready Home certifications
• Inflation Reduction Act's role in promoting energy efficient design
• Identify projects that are eligible and qualify for commercial, residential, and renewable energy tax incentives

Course Delivery: Live
Course 1LU.
Attendance Policy Virtual: To receive credit, attendees must respond to at least seven polling questions - correctly- and attend at least 50 minutes of the presentation.

For CPA:
Prerequisite Knowledge:
At least two years preparing intermediately complex tax returns. No advance preparation is required.

Learning Objectives include:
After this course, the practitioner will have a high-level familiarity with:
The § 179D Energy Efficient Commercial Buildings deduction
The § 45L New Energy Efficient Home credit
When to use the deduction versus the credit

Course Delivery: Group Live
Credit: 1.0 hour
Attendance Policy: To receive credit, attendees must attend for at least 50 minutes, as measured by the platform software, and respond to 3 of 4 polling questions.