Join us for a webinar designed for CPAs to navigate the complex landscape of tax incentives and certifications affecting low-income housing and energy efficiency projects. This session will provide a comprehensive overview of the considerations surrounding the 45L tax credit, Energy Star (ES), and Zero Energy Ready Homes (ZERH) programs which will give attendees a well-rounded understanding of the energy efficiency measures available.
This webinar will dive into the latest developments and funding requirements in the Low-Income Housing Tax Credit (LIHTC) market, including how recent changes have impacted project financing and eligibility. Our presenter will highlight the benefits of Energy Star certification for LIHTC projects such as reduced Mortgage Insurance Premiums (MIPs) and other funding advantages while contrasting pre-Inflation Reduction Act (IRA) conditions with current standards. We'll dive into basis considerations and interactions with the Historic Tax Credit (HTC) and examine the implications of solar tax incentives under 48 and 48E, including the 30% Investment Tax Credit (ITC) and its synergy with LIHTC benefits.
This webinar will also provide a brief overview of Leyton’s services and capabilities in navigating the 45L and 179D tax incentives, addressing specifically how expertise in this space can help practitioners.
Learning Objectives:
Leyton
45L Consultant
[email protected]
(617) 765-0676
Sean is a 45L Tax Consultant with Leyton. He helps builders and developers access tax credits for energy-efficient buildings through technical consulting. He provides expertise in Energy Star and Zero Energy Ready Homes programs and how they relate to federal, state, local codes and incentives. Sean graduated from St. Lawrence University and is a Certified Home Energy Rater.
Leyton
45L Project Manager
[email protected]
(617) 765-0676
David is a 45L Project Manager with Leyton. He engages with clients to identify, analyze, and deliver energy efficient commercial real estate tax incentives for their engagements and works with his clients' full portfolios to optimize incentive benefits across a range of qualifications and products. David is a certified Building Analyst and graduated from Northeastern University.
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