NEMA commended Senate Finance Committee on its approval of a 2-year extension of the Energy Efficient Commercial Buildings Tax Deduction, also known as Section 179D, as part of the Expiring Provisions Improvement Reform and Efficiency Act. Provision allows taxpayer to take a deduction equal to commercial building energy-efficiency expenditures made by taxpayer as part of building’s interior lighting systems, heating, cooling, ventilation, and hot water systems, or building envelope.
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