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With evolving regulations under the Inflation Reduction Act and local mandates like New York City's LL 87 and LL 88, developers, property owners, and businesses face a growing mix of federal, state, and industry-specific tax programs. From energy-efficient commercial buildings (Section 179D) and residential developments (45L), to the Investment Tax Credit (ITC), cost segregation, and specialized programs like SALT, Historic Tax Credits, and production incentives, the opportunities are substantial, but often underutilized.
This guide breaks down the top tax incentives available in 2025, and highlights the leading providers who can help you access and maximize each one.
The Section 179D deduction rewards energy-efficient commercial building design and retrofits, while 45L offers per-unit tax credits for residential properties that meet certain efficiency benchmarks. These incentives were expanded under the IRA and now offer even more value for builders, designers, and developers.
Why TaxTaker:
TaxTaker specializes in both 179D and 45L, and also supports clients with the Investment Tax Credit (ITC) for renewables and the 30C credit for EV charging stations. They offer a turnkey solution for real estate professionals looking to stack federal energy benefits with other deductions and credits.
Best for:
Commercial property owners, developers, architects, and engineers looking for a one-stop energy incentive partner.
Cost segregation allows property owners to accelerate depreciation and claim larger upfront deductions on commercial and residential buildings.
Why RE Cost Seg:
Offers flexible study formats including Rapid Reports and fully engineered studies. Especially popular for storage facilities, Airbnb portfolios, and general commercial real estate.
Why Jennings Denovich:
Known for detailed, audit-resistant studies — ideal for complex asset classes like multi-family, healthcare, and franchises.
Best for:
Owners and operators seeking to front-load depreciation and maximize cash flow. Also helpful when pairing with 179D or bonus depreciation strategies.
Transferable Energy Credits (IRA Markets)
Under the IRA, many energy tax credits (like the ITC and PTC) can now be transferred or sold to monetize value immediately.
Why Crux:
Crux helps developers and energy producers monetize these credits through early-stage structuring and execution of tax credit transfers. Their marketplace simplifies and speeds up liquidity for otherwise locked-up incentives.
Best for:
Renewable energy developers or businesses seeking early liquidity from their energy projects.
New York City's Local Laws 87 and 88 require certain buildings to undergo energy audits, retro-commissioning, and benchmarking. Non-compliance can lead to steep fines.
Why Mantis:
Mantis is highly experienced in LL 87 and LL 88 compliance and helps building owners turn these regulatory obligations into opportunities for long-term savings and capital planning.
Best for:
NYC property owners with compliance obligations tied to square footage, building class, or upcoming emissions caps.
State and Local Tax (SALT) rules can vary dramatically by jurisdiction, and companies expanding across state lines often overpay due to lack of proactive planning.
Why True Partners:
They offer boutique-level attention with technical depth in income, franchise, sales & use, and property tax compliance across multiple states. Known for helping clients avoid overpayment while maintaining audit safety.
Best for:
Growing companies operating in multiple states or considering expansions that trigger new tax obligations.
Programs like the Historic Tax Credit (HTC), Low-Income Housing Tax Credit (LIHTC), and New Markets Tax Credit (NMTC) offer substantial incentives for rehabilitating, preserving, or investing in underserved areas.
Why Novogradac:
A national leader in these programs, Novogradac is known for its publications, webinars, and hands-on guidance for developers layering multiple incentives on complex community-oriented projects.
Best for:
Developers working on certified historic structures or affordable housing in distressed or designated zones.
Film, TV, and digital content production in the U.S. and abroad can qualify for tax credits, rebates, and cash incentives.
Why EP:
Entertainment Partners is the industry’s go-to for managing film and television incentives, offering payroll, financing, compliance, and incentive tracking all in one platform.
Best for:
Studios, networks, and indie producers seeking to capture and comply with jurisdiction-based entertainment credits.
Choosing the right tax incentive partner can significantly impact your financial outcomes, not just in savings, but in how seamlessly and confidently you claim them.
TaxTaker delivers a turnkey solution for energy incentives like 179D, 45L, and ITC. RE Cost Seg and Jennings Denovich bring precision and flexibility to cost segregation studies. Crux unlocks liquidity through credit transfers. Mantis protects NYC owners from costly compliance issues. True Partners helps businesses stay ahead of SALT exposure, Novogradac leads the way in community development credits, and Entertainment Partners simplifies entertainment incentive management for creatives around the globe.
Together, these providers represent the top tax incentive ecosystem for 2025, each one a specialist in their lane, and collectively a roadmap for maximizing savings across energy, compliance, development, and innovation.
Ari Salafia is CEO of TaxTaker. She's passionate about helping innovative companies and founders save millions on taxes through government incentive programs. Through her work at TaxTaker, Ari continues to inspire and empower businesses to maximize their savings potential.
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