Inflation Reduction Act 2022: Sec. 13303 Energy Efficient Commercial Buildings Deduction

The U.S. Inflation Reduction Act of 2022 amends energy efficient commercial building tax deduction to decrease stringency of efficiency standards and outlines the value of deductions for various groups.

 As of July 2025, the One Big Beautiful Bill Act amended the deduction, specifying that it shall not apply to property the construction of which begins after June 30, 2026. 

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