Use this short screen to decide whether a commercial building project that began construction before July 1, 2026 may be worth a specialist review. Projects that made the cutoff can still claim the deduction when the building is placed in service.
Based on IRC §179D (IRS) · Your numbers never leave your browser.
Why this page exists
179D can matter for eligible commercial-building work, but it is documentation-heavy and the timing window is tightening. The point of this page is to decide whether a full review is worth pursuing now.
Important: This tool is for preliminary education only and is not tax, legal, or accounting advice.