179D grandfather check - deduction dollars that survive the 2026 sunset

Does the project still clear the 2026-06-30 179D gate, and what is it worth on the 2026 rate table?

Gate result
Days inside the 2026-06-30 gatedays
2026 deduction rateper sq ft
179D deduction dollars still claimabledollars
45L credit on homes acquired in timedollars
Total still on the tabledollars
Which return it goes on
Checked this project? The full version writes a dated CSV of every project you check and sets alarms before each placed-in-service and amended-return window closes.
Get the full version — $60
$60 once · one licence key per person or team seat · 7-day full refund. A third-party 179D engineering study with the site visit and energy model is commonly quoted at 5000 to 15000 dollars per building.
Begin construction gate
Tests your construction start against the 2026-06-30 179D gate the One Big Beautiful Bill Act set. A start of 2026-05-15 lands 46 days inside the gate, so the project is grandfathered and the deduction dollars survive the 2026 sunset even when it is placed in service in 2027 or 2028.
2026 rate table
Prices the deduction on the Rev. Proc. 2025-32 table for 2026: 0.59 to 1.19 per sq ft base, and 2.97 to 5.94 per sq ft where prevailing wage and apprenticeship are met or exempt. At 35 percent modeled savings the rate is 4.16 per sq ft, not the 2025 cap of 5.81.
Deduction dollars still claimable
A 120000 sq ft grandfathered project at 4.16 per sq ft keeps 499200 deduction dollars that survive the 2026 sunset. The tool shows the figure next to the gate result so the number and the reason sit together.
45L homes on their own gate
45L runs on a separate test: homes acquired on or before 2026-06-30 still earn 2500 per ENERGY STAR home or 5000 per DOE Zero Energy Ready home. 12 Zero Energy Ready homes add 60000 on top of the 179D figure.
Portfolio export and window alarms
The paid key writes a dated CSV row for every project you have checked and sets an alarm before each placed-in-service return and amended-return window closes.

Get the complete version $60

This page is the working piece. The full pack has everything below.

Does the project still clear the 2026-06-30 179D gate, and what is it worth on the 2026 rate table?

A third-party 179D engineering study with the site visit and energy model is commonly quoted at 5000 to 15000 dollars per building.

Buy the full version — $60

Questions people ask

What does the 179D Grandfather Check actually do?

It answers one question the 2026 sunset made confusing: is this project still worth a 179D deduction? You give it 7 inputs - construction start, conditioned floor area, modeled savings, prevailing wage status, placed-in-service year, homes acquired, and their 45L tier - and it returns 7 outputs, including the gate result, the 2026 rate per sq ft, and the deduction dollars still claimable.

Who is this for?

US architects, engineers and design-build contractors who take 179D allocations from government and tax-exempt building owners, and home builders still holding 45L homes. If you are deciding whether a 2026 project is worth the cost of an energy model and an allocation letter, this is the check that comes first.

Why will a free chatbot not answer this?

Because the sunset reads like an end date and the models were trained on the old rules. Ask one about 179D in late 2026 and it will tell you the deduction is gone. It is not gone for projects that began construction on or before 2026-06-30, and the free calculators that survive still price on the 2025 table of 5.81 per sq ft rather than the 2026 cap of 5.94.

What is free and what needs the paid key?

The whole calculation is free, for every project, with no key and no cap: the gate test, the 2026 rate, the 179D dollars, the 45L credit and the return it goes on. The 60 dollar key adds a different axis - a dated CSV of every project you have checked, so you can hand it to a CPA, and alarms before a placed-in-service or amended-return window closes.

What would this cost me otherwise?

A third-party 179D engineering study with the site visit and energy model is commonly quoted at 5000 to 15000 dollars per building. That is the right spend once you know a project clears the gate. It is a painful spend on a project that started 2026-07-02 and never qualified at all, which is exactly what this check tells you first.

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