What the Inflation Reduction Act Means for the 45L Energy Efficient Home Credit

The Inflation Reduction Act (IRA) was signed into law in August 2022 and creates huge tax credit incentive savings for real estate and construction groups that prioritize clean energy. One tax provision of the IRA was the 45L Energy Efficient Home Credit.

Mark Cooter, Cherry Bekaert’s Real Estate and Construction Practice  Leader, invites Ron Wainwright,  Strategic Tax Partner and Leader of the Firm’s Energy Tax Credits & Incentives Practice within the Tax Credits and Incentives Advisory group, and Bill Harbeson, a manager at Cherry Bekaert, will discuss how 45L has changed with the IRA and how.

The Podcast Covers:

  • 2:17 – What is 45L?
  • 6:07 – What is changing with 45L in 2023?
  • 8:58 – How do 179D, Cost Segregation, and 45L interact?
  • 14:00 – How can Cherry Bekaert help before construction begins?

Related Thought Leadership:


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Mark H. Cooter headshot

Mark H. Cooter

Real Estate, Construction & Hospitality Industry Leader

Partner, Cherry Bekaert Advisory LLC

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