As the use of the §179D Tax Deduction has expanded drastically, so has the audit risk that has come along with taking the deduction. This course will debunk the myths regarding the §179D Tax Deduction based on the recently released (2022) IRS Practice unit audit guidelines. Prerequisite Knowledge: Attendees should have basic knowledge/experience with the §179D Energy Efficient Commercial Building Tax Deduction specifically as it relates to its application and allocation for government-owned buildings. Learning Objective 1: Attendees will learn the pitfalls as to why §179D Tax Deductions are being audited and what firms can do on the front end to avoid issues if an audit does present itself. Learning Objective 2: Attendees will develop a clear understanding of the types of projects that should be claiming §179D Tax Deduction and which projects should not. Learning Objective 3: Attendees will gain an understanding of the upcoming changes to the §179D Tax Deduction as part of the Inflation Reduction Act of 2022. Learning Objective 4: Attendees will have clarified myths that exist around the allocation of the §179D Tax Deduction will understand the proper process associated with the allocation of the incentive.