In a quiet but deeply consequential maneuver, the U.S. Senate voted early Tuesday morning to eliminate the Section 179D Energy Efficient Commercial Building Deduction as part of a sprawling 940-page domestic policy bill. Often overlooked by the general public, Section 179D had long served as a linchpin for incentivizing sustainable upgrades in the commercial real estate sector. It provided a valuable tax deduction for building owners, designers, and contractors who implemented high-efficiency improvements in lighting, HVAC, and building envelope systems. Its sudden removal, passed without a . . .
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