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Inflation Reduction Act and Commercial Real Estate: Incentives for Modernizing Properties; Reducing Tax Burdens

A live 90-minute premium CLE video webinar with interactive Q&A

This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

Tuesday, February 18, 2025

1:00pm-2:30pm EST, 10:00am-11:30am PST

Early Registration Discount Deadline, Friday, January 31, 2025

or call 1-800-926-7926

This CLE webinar will analyze the key features of the Inflation Reduction Act (IRA) that are particularly relevant to the commercial real estate industry. The panel will discuss the production tax credit (PTC) and the investment tax credit (ITC) and how these incentives are being successfully utilized by the real estate industry. In addition, the panel will review the 179D Deduction and 45L Credit, which encourage energy-efficient building improvements and homes, the revived credits available for electric vehicle (EV) charging stations, and more.

Description

The IRA passed in August 2022, and it included approximately $369 billion in funding for a number of strategies to reduce carbon emissions and combat climate change. Over two years into its implementation, there are key incentives real estate counsel should be aware of that have a direct benefit on commercial real estate development and finance.

The IRA made a number of changes to the ITC and PTC which can benefit real estate owners and developers, and there are "bonus" credit levels for property located in certain geographic areas. The IRA also revived a credit for "qualified alternative fuel vehicle refueling property" (i.e., EV charging stations), and there are additional indirect benefits for the real estate industry due to the increased manufacturing that has resulted from many new IRA incentives. Energy-efficient commercial buildings and homes are also eligible for increased tax incentives because of the IRA.

Listen as our authoritative panel discusses key aspects of the IRA that impact commercial property owners and their development strategies.

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Outline

  1. Overview of climate change-related provisions in the IRA
  2. ITC and PTC
    1. Bonus tax credits
    2. Wage and apprenticeship requirements
    3. Transferability and direct pay
  3. Tax credit for EV charging stations
    1. Location requirements
  4. 179D Deduction for energy-efficient improvements
  5. 45L Credit for energy-efficient homes
  6. Increased manufacturing and impact on real estate
  7. Credit transferability provisions and opportunities for both buyers and sellers of the credits

Benefits

The panel will review these and other important issues:

  • What are the "bonus" credits that the IRA makes available, and how can real estate investors benefit?
  • What incentives does the IRA provide property owners to develop EV charging stations?
  • How was Section 179D revised under the IRA, and what kinds of improvements are eligible for immediate deduction?
  • How do the credit transferability provisions work and what are the opportunities for both buyers and sellers of the credits?

Faculty

Flis, John
John Flis

Attorney
Bricker Graydon

With a background in business and taxation law, Mr. Flis is a public finance and energy tax attorney who partners with...  |  Read More

Additional faculty
to be announced.
Attend on February 18

Early Discount (through 01/31/25)

Cannot Attend February 18?

Early Discount (through 01/31/25)

You may pre-order a recording to listen at your convenience. Recordings are available 48 hours after the webinar. Strafford will process CLE credit for one person on each recording. All formats include course handouts.

To find out which recorded format will provide the best CLE option, select your state:

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