Real Estate Tax Credit Programs

Credit programs to screen

45L, 179D, R&D, and historic tax credits each depend on project facts, documentation, and timing. The earlier the screen happens, the easier it is to preserve unit records, design details, certification support, technical activity evidence, and rehabilitation documentation.

IRS timing note reviewed July 3, 2026

IRS guidance reviewed July 3, 2026 confirms two important energy-incentive deadlines:

• 179D is not available for property whose construction begins after June 30, 2026.
• 45L is not available for qualified new energy-efficient homes acquired after June 30, 2026.

Projects that may still be inside those windows should be reviewed quickly, but eligibility remains fact-specific and should be coordinated with the CPA, certifier, design team, and project records.

Common review points

• Project type, use, and placed-in-service timing
• Construction-begin date, acquisition date, and energy certification status
• Design, engineering, construction, and certification records
• Energy-efficiency or rehabilitation facts
• Qualified research or process-improvement activities
• CPA documentation and filing requirements

Planning note

Credits and deductions should be screened before project decisions become difficult to change. Waiting until tax filing often makes documentation harder and may narrow the available strategy.