45L Tax Credit

An eligible contractor who constructs a dwelling unit can obtain a certification that the dwelling unit is an energy efficient home that satisfies the requirements of § 45L and receive a $2,000 tax credit per dwelling unit. To qualify, a contractor must own an have a basis in the qualified home during its construction. 

Other Incentives

Ready to Explore Your Incentives?

Cost Segregation for Real Estate

Many components of buildings can be reclassified as 5, 7, or 15 year assets from their original 27.5 or 39 year lives. This provides the benefit of accelerated depreciation, which reduces taxes and increases cash flow. Building owners can take advantage of the ability to look back and “catch-up” lost depreciation deductions. 

Cost Segregation Case Study

Evaluation of $3M Office Building RenovationDeduction
Repair Deductions $150,000
Partial Dispositions $100,000
179D Deduction $175,000
5-Year Recovery Period $300,000
7-Year Recovery Period $100,000
15-Year Recovery Period $300,000
Add. Deductions Year 1 $500,000
Increased Cash Year 1 $205,000
Net Present Value (NPV) $265,000

179D Deduction

The 179D Energy Efficient Commercial Building Deduction provides a tax incentive of up to $1.80 per square foot of commercial buildings. The deduction applies to the design and installation of energy efficient systems, such as HVAC, Lighting, and Envelope systems. The 179D is available to building owners as well as the designers and builders of government owned buildings. 


  • Accelerated depreciation & increased cash flow
  • Regulator-ready documentation
  • Componentization of building systems & sub-systems

Contact BRAYN for an initial consultation. We’ll work with you one on one to determine a roadmap to success. ​We look forward to working with you soon. ​

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Eligible for Cost Segregation

  • Commercial & Residential Building Owners, Developers, REITs, etc.
  • New Construction
  • Repairs and/or Improvements
  • Acquisitions