Allocation Strategy10 min read
Can Multiple Designers Share a 179D Deduction?
How an owner-approved division and one reconciliation ledger can support multiple designers without duplicating the building deduction.
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News
Insights on federal energy tax incentives.
Legislative updates, technical requirements, and documentation guidance for Section 179D, cost segregation, and ITC direct pay projects.
6 articles
Design Responsibility9 min read
Architect vs. Engineer vs. Contractor: Who Gets the 179D Allocation?
Why technical authorship—not project hierarchy or professional title—drives the designer responsibility review.
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Allocation Documentation10 min read
What Is a 179D Allocation Letter and Why Does a Designer Need One?
What the written allocation accomplishes, which information supports it, and how it connects to Form 7205.
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179D Planning15 min read
179D After the Sunset: Why Designers May Still Claim in Later Years
Why June 30, 2026 is a construction-start cutoff—not necessarily the final date for a potential Section 179D deduction.
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Designer Guidance12 min read
You Designed It: Can You Claim the 179D Deduction?
How architects, engineers, design-build contractors, and energy-service providers may qualify for an allocated Section 179D deduction.
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Legislative Update6 min read
H.R. 8477 Could Restore a Longer Future for Section 179D
What the proposal would change, what current law still requires, and how project teams can prepare documentation now.
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