SMACNA and SMART Urge Congress to Retain Key Tax Provisions

SMACNA and SMART’s government relations and policy teams are joining forces to reach out to the House and Senate leadership, as well as lawmakers in both the House and the Senate, to preserve a series of vitally crucial job-creating tax incentives. The list of industry-favored tax incentives has proven highly effective in driving ongoing project development for contractors, while strengthening the construction economy amid record tariffs and trade policy uncertainty.

SMACNA and SMART are urging legislators to take the following actions on our joint legislative priorities:

1. Reauthorize Key Business Tax Credits – Including Sections 45Q, 45V, 45U, 48A, 48E, and 45X, which support clean energy contracting, manufacturing, and skilled workforce development.
2. Preserve Section 179D – The Energy Efficient Commercial Building Deduction, which drives private investment in extensive commercial retrofits, skilled job creation, and significant building energy savings. SMACNA and SMART are urging Senate leaders to align with the House position on Section 179D and maintain these provisions in the reconciliation bill.
3. Maintain Residential Energy Efficiency Incentives – Sections 25C, 25D, and 45L, which are vital to the widely popular homeowner-led and contractor-led retrofits and residential energy upgrades.

Both management and labor advocate that these provisions are crucial to maintaining America’s leadership in driving domestic manufacturing, reducing demand on the utility grids, and ensuring a highly skilled workforce remains central to our energy-efficient built environment for years to come. SMACNA and SMART are proud to join forces to promote these essential tax policies, which directly impact the livelihoods of thousands of skilled workers, support contractor-driven energy innovation, and bolster the construction and manufacturing sectors to greater productivity at far lower energy costs.

Click here to read SMACNA and SMART’s joint letter to Congress.