Cherry Bekaert: Real Estate & Construction Industry Guidance
Cherry Bekaert
14 episodes
4 months ago
The Inflation Reduction Act (IRA) drastically changed the 45L Energy Efficient Home Credit (Section 45L) and the Section 179D Energy Efficient Commercial Buildings Deduction (Section 179D) quantities and requirements, thus allowing more opportunities for home builders and multi-family developers constructing energy-efficient homes to earn money back. As a result of the major changes in the Section 45L tax credit, there are new qualifications that businesses must meet to benefit from the energ...
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The Inflation Reduction Act (IRA) drastically changed the 45L Energy Efficient Home Credit (Section 45L) and the Section 179D Energy Efficient Commercial Buildings Deduction (Section 179D) quantities and requirements, thus allowing more opportunities for home builders and multi-family developers constructing energy-efficient homes to earn money back. As a result of the major changes in the Section 45L tax credit, there are new qualifications that businesses must meet to benefit from the energ...
OZ for Funds, Part 4: Meeting the Tests for a Qualified Opportunity Zone Business ("QOZB")
Cherry Bekaert: Real Estate & Construction Industry Guidance
15 minutes
4 years ago
OZ for Funds, Part 4: Meeting the Tests for a Qualified Opportunity Zone Business ("QOZB")
Join Michael Elliot, Tax Director, and Russ Nash, former Tax Senior Manager, for a deep dive on the five basic tests required for a business to qualify as a QOZB: A trade or business for which substantially all (70 percent) of its tangible property (owned or leased) is QOZB propertyAt least 50 percent of the business’s total gross income must be derived from the active conduct of a business in the QOZA substantial portion (40 percent) of the business’s intangible property is used in the...
Cherry Bekaert: Real Estate & Construction Industry Guidance
The Inflation Reduction Act (IRA) drastically changed the 45L Energy Efficient Home Credit (Section 45L) and the Section 179D Energy Efficient Commercial Buildings Deduction (Section 179D) quantities and requirements, thus allowing more opportunities for home builders and multi-family developers constructing energy-efficient homes to earn money back. As a result of the major changes in the Section 45L tax credit, there are new qualifications that businesses must meet to benefit from the energ...
