Owners and managers might not have much time. In just three months, one of the strongest incentives to make buildings more energy efficient will expire. Commercial real estate owners and managers are hurrying to place energy-saving improvements in service by New Year's Eve in order to claim a $1.80-per-sq.-ft. tax deduction under the Energy Efficient Commercial Building Tax Deduction, Sec. 179d of the tax code. Meanwhile advocates for the commercial real estate advocates are pressing ...

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