For calendar-year QOFs, June 30, 2025, is the first testing date to determine compliance with the 90% investment standard, commonly known as the 90% test.

Stay ahead in the construction industry with our Winter 2025 Construction Insider.

In the last few years, real estate and construction leaders have made great strides to implement new technologies into their regular practices. While these advances have uncovered additional efficiencies, their adoption has created a critical vulnerability: data security.

The new year ushered in some chilling winter weather, and it also brought us a brand new tax season. As we look back at a challenging year in the construction industry, with high interest rates, high supply costs, and steep inflation, here are some things to consider in 2025.

By choosing the right allocation methods and applying them consistently, you can gain valuable insights into project costs, boost profitability, and make more informed decisions that will contribute to long-term success in the construction industry.

While Section 179D offers significant benefits, navigating its complexities requires expertise. It’s vital to consult with a qualified tax advisor who specializes in the construction industry to maximize the benefits of 179D and avoid potential pitfalls.