A letter to urge extension of the Section 179D tax deduction for energy efficient commercial and multifamily buildings, with the refinements to the provision included in S. 2260, the Expiring Provisions Improvement, Reform, and Efficiency (“EXPIRE”) Act of 2014 and those included in title I of the Energy Efficiency Tax Incentives Act (S. 2189) filed last Congress. Section 179D expired on December 31, 2014.
