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OnDemand Course

Inflation Reduction Act of 2022: Transforming 179D and 45L

Understand the Inflation Reduction Act timelines and how it compares to the current IRA version.

The passage of the Inflation Reduction Act of 2022 (IRA) has transformed energy-efficient tax incentives for commercial real estate. The IRA will alter and amplify the 179D Deduction and the Section 45L Tax Credit. Moving forward, CPAs will need to be able to guide their clients in navigating these significant changes. Most provisions will take effect on 1/1/2023, but some have taken effect retroactively, so it's crucial to understand the new program timelines. In this presentation, we will compare the current version of each incentive to the IRA version, addressing changes to reference standards, calculation of incentives, documentation procedures, and more. We will also discuss new exciting initiatives, including utility sales tax recovery, C-PACE, and more. We will cover numerous real-life case studies, and a variety of reference tables and timelines will be provided.

Learning Objectives

  • You will be able to identify the characteristics of the EPAct initially set up through the 2005 Energy Policy Act
  • You will be able to identify the characteristics of the Consolidated Appropriations Act of 2021 (CAA)
  • You will be able to recognize the standards, calculations and documentation regarding the 179D Deduction
  • You will be able to recognize the standards, calculations and documentation regarding the 45L Legacy Program

99 minutes
Course Exam
Certificate of Completion
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Why Lorman?

Over 39 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

EPAct 179D

  • Candidates
  • Eligibility - Legacy vs. IRA
  • Calculation - Legacy vs. IRA
  • Documentation - Legacy vs. IRA
  • Case Studies

45L

  • Candidates
  • Eligibility - Legacy vs. IRA
  • Calculation - Legacy vs. IRA
  • Claiming Procedure - Legacy vs. IRA
  • Case Studies

Other Incentives

  • Solar Energy
  • Benchmarking
  • C-PACE
  • Carbon Emissions Bill
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Why Lorman?

Over 39 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Course

Applications have not yet been submitted for Delaware, Idaho, Kentucky, Maine, New Hampshire, Ohio, Oklahoma, South Carolina, and Wyoming CLE for this course. However, if you are interested in obtaining CLE for any of the listed states or have any additional credit questions please email us at [email protected] or call us at 866-352-9540.

This course was last reviewed on September 11, 2025.

Call 1-866-352-9540 for further credit information.

  • Arizona CLE 1.5
     
  • The Arizona State Bar does not pre-approve or pre-certify MCLE programs. However, records of this program and attendance will be maintained by Lorman Education Services/Noggin Guru for auditing purposes. This activity may qualify for up to 1.5 hour(s) toward your annual CLE requirement for the State Bar of Arizona.
     
  • CA MCLE 1.5
     
  • Lorman Education Services/Noggin Guru is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hour(s) of participatory credit.
     
  • CT CLE 1.5
     
  • Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.5 CLE credit(s).
     
  • GA CLE 1.5
     
  • This program has been approved by the Georgia Commission on Continuing Lawyer Competency for 1.5 CLE hour(s).
     
  • MO CLE 2.0
     
  • This course qualifies for self-study CLE credit in Missouri.
     
  • VT CLE 1.5
     
  • This self-study program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.5 hour(s) of CLE credit. Please note: Attorneys may only claim 12 credits per compliance period in this format. This course is considered "Non-Moderated Programming without Interactivity".
     
  • CPE/NASBA - QAS Self Study 2.6 including Taxes 2.6
     
  • Noggin Guru, Inc. dba Lorman Education Services and BankersHub is registered with the National Association of State Boards of Accountancy (NASBA) as a QAS Self Study sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 2.6 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Taxes for 2.6 hours. Prerequisite: . Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: QAS Self Study. Please refer to the information in this advertisement for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board.
     

To earn each credit Lorman offers through the OnDemand learning platform, you need to watch 100% of the program. Also, for certain credits you will need to fulfill additional requirements which will be displayed on the "credits" tab when viewing the course.

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Why Lorman?

Over 39 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Bruce A. Johnson, MBA, CEM

Bruce A. Johnson, MBA, CEM

Capstan Tax Strategies

Bruce A. Johnson, CEM, CRE

  • Partner at Capstan Tax Strategies
  • Works closely with commercial real estate owners, investors, and accounting firms to provide practical, creative, and client-specific solutions
  • Has overseen the delivery of thousands of energy efficiency and cost segregation studies
  • Sought-after speaker on the national level, frequently addressing audiences at AICPA, CCIM, and other national professional organizations
  • Featured presenter at the Association of Energy Engineers’ Globalcon event
  • Holds the designation of Certified Energy Manager (CEM), an internationally recognized certification in energy management and efficiency
  • Holds the designation of Counselor of Real Estate (CRE), a prestigious international credential that testifies to the holder’s experience, ethics, expertise, and prominence in the field of real estate
  • Senior member of the American Society of Cost Segregation Professionals (ASCSP), member of the Counselors of Real Estate, Association of Energy Engineers (AEE), International Council of Shopping Centers (ICSC), and board member for the Philadelphia Chapter of NAIOP (National Association of Industrial and Office Parks)
  • M.B.A degree, University of New Haven; B.S. degree, Massachusetts Maritime Academy
  • Can be contacted at [email protected] or 215-885-7510
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Why Lorman?

Over 39 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

All of your training, right here at Lorman

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • OnDemand Courses
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Additional benefits include:

  • State Specific Credit Tracker
  • All-Access Pass Course Concierge

Questions? Call 877-296-2169 to speak with a real person.

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Product ID: 410322
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