Presenter: Brady Bryan, BRAYN Consulting
Learning Units: 1 AIA LU|Elective

Topic: Tax Incentives

Course Description:

The course will cover fundamentals of specific tax saving opportunities, including the R&D Tax Credit, 45L Tax Credit, and the 179D Deduction as it relates to Energy Efficient builders, developers and designers. Topics will include history, project qualification and quantification, and industry case studies. The Inflation Reduction Act brought changes to the 45L and 179D tax incentives and we will dive deep into how these legislatives changes will affect builders, developers and designers starting in 2023.

Learning Objectives:

1. Qualifications and eligible properties of the Energy Efficient Commercial Building Deduction – IRC Sec 179D. Inflation Reduction Act (IRA) changes for 2023 and beyond will be covered in great detail.

2. Qualifications, eligible properties, and legislative updates of the Energy Efficient Home Credit – IRC Section 45L. Inflation Reduction Act (IRA) changes for 2023 and beyond will be covered in great detail.

3. Identify target-rich environments for Research & Development activities utilizing the 4-part test and basic exclusions. Includes details on the IRS updates for amending returns.

4. Understand information on composite case studies for each tax incentive.

Speakers

Brady Bryan, BBA, JD, CQIA
BRAYN Founding Member and CEO

As BRAYN’s founder and CEO, Brady brings optimal value to mid- market clients through specialty tax incentives in a number of industries including architecture, engineering, construction, manufacturing, and software. A licensed attorney in California and Texas himself, Brady has assembled an all-star team of BRAYNiacs. This powerhouse team is composed of lawyers, engineers, and accountants hailing from Big-4 and other national consulting firms. Brady’s goal is to educate businesses and people on how to avail themselves to the little-known tax incentives that are designed for them. In this way he knows BRAYN can make a meaningful impact with real people.

Gareth Young, P.E.
Senior Engineering Manager, BRAYN Building Science Practices

Gareth Young, P.E. is the Manager of BRAYN's Building Science practices including the 179D Energy Efficient Commercial Building deduction, the 45L Energy Efficient Home Tax Credit, ENERGY STAR consulting, and Cost Segregation comprising a team of engineers, energy modelers, raters, and inspectors. 

Gareth received his bachelor’s degree from Texas A&M University and his Master of Science in Civil Engineering from the University of Houston. He is licensed to practice engineering in over 30 states, is a registered HERS rater, ENERGY STAR certifier, and serves as an Engineering Duty Officer in the US Navy Reserve.  He lives in Houston, TX with his wife of nineteen years, their two children, and two dogs.