$5.94 a square foot is the top of the 179D deduction on a building placed in service this year. On a 100,000 square foot building that is more than half a million dollars off taxable income.
On June 30th, 2026 the deduction started dying. So somebody is going to tell you it is dead. They are wrong.
What the One Big Beautiful Bill Act closed was new construction starting July 1, 2026 or later. It did not reach back. The building you finished in 2019 and never claimed still qualifies. So does the project that broke ground in May.
From The Tax Strategy Playbook, episode 30: 179D after the deadline.
Full episode at taxstrategyplaybook.com
Free analysis on any building you own, no obligation:
calendly.com/david-wiener/cs or 770-224-8504, option two
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