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Sustainability

Everything About Sustainability

7 articles

Section 179D Before the Sunset: How Architects and Engineers Claim the Energy-Efficient Buildings Deduction by June 30, 2026

Section 179D lets architects, engineers, and contractors claim up to $5.94 per square foot in federal tax deductions on energy-efficient projects for tax-exempt building owners — but new claims sunset for projects starting construction after June 30, 2026 under the OBBBA.

Section 45Q Carbon Capture Credit: How Industrial and Direct Air Capture Projects Monetize Sequestration

Section 45Q pays $85 per ton for industrial carbon capture and $180 per ton for direct air capture, claimable for twelve years, transferable for cash, and exposed to recapture for up to seventeen years. This guide explains thresholds, disposal pathways, OBBBA changes, and the bookkeeping discipline that protects the credit.