Section 179D Sunset: Planning Considerations for Architects and Engineers

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Section 179D has long been a valuable incentive for energy‑efficient building projects, but that opportunity is closing. With the deduction set to sunset for projects beginning construction after June 30, 2026, designers and building owners face a critical planning window.

In this recording, Cherry Bekaert’s tax professionals break down what the Section 179D sunset means, who may still qualify, and how to uncover missed opportunities in previously completed or partially completed projects, especially for designers working on tax‑exempt buildings. We also explore how R&D tax credits and cost segregation studies can continue to drive tax savings and support long‑term growth after Section 179D sunsets.

What You'll Learn:

  • Understanding the Section 179D sunset and remaining qualification timelines
  • Lookback opportunities for unclaimed 179D deductions
  • Planning considerations before and after June 30, 2026
  • Transitioning from 179D to R&D tax credits and cost segregation strategies

Aligning tax incentives with future construction, renovation and innovation efforts

Connect With Us

Martin Karamon headshot

Martin Karamon

Tax Credits & Incentives Advisory Leader

Partner, Cherry Bekaert Advisory LLC

Daniel Hurtado

Cost Segregation Leader

Tax Credits & Incentives Advisory
Director, Cherry Bekaert Advisory LLC

Carolyn Smith Driscoll Headshot

Carolyn Smith Driscoll

Tax Credits & Incentives Advisory

Director, Cherry Bekaert Advisory LLC

Contributors

Connect With Us

Martin Karamon headshot

Martin Karamon

Tax Credits & Incentives Advisory Leader

Partner, Cherry Bekaert Advisory LLC

Daniel Hurtado

Cost Segregation Leader

Tax Credits & Incentives Advisory
Director, Cherry Bekaert Advisory LLC

Carolyn Smith Driscoll Headshot

Carolyn Smith Driscoll

Tax Credits & Incentives Advisory

Director, Cherry Bekaert Advisory LLC

Andre Kohn Jr Headshot

Andre Kohn

Tax Credits & Incentives Advisory

Manager, Cherry Bekaert Advisory LLC