Video/Podcast

Big Changes for the Industry as 179D Repealed

Legal Insights expert Trent Cotney, partner with Adams & Reese, explains what the latest rulings mean for design professionals.

By Trent Cotney, Jill Bloom, Lindsay Lewis

The controversial Big, Beautiful Bill has passed through both chambers of Congress and was signed into law over the weekend by President Donald Trump. While the debates may be over, there were some significant changes in the final rounds of negotiations on Capitol Hill that will have an impact for our industry and other skilled trades workers nationwide.

Big Impact of 179D Repeal and China Tariff Update

Legal Insights Expert Trent Cotney, partner with Adams & Reese, explains the recent news and potential impact on the roofing industry and other skilled tradespeople.

Among them is the scheduled end of Section 179 (d), which allowed commercial building owners and developers to claim a significant tax credit for energy-saving capital improvements, like roofing projects. The tax incentive will now expire for projects beginning construction after June 30, 2026.

“That is potentially detrimental to construction,” Legal Insights Expert Trent Cotney warned in a recent videochat. The tax incentives have become part of the commercial roofing pitch for contractors around the country, so there will be some adjustments to make. Watch the full conversation now.

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Trent Cotney is a Partner with Adams & Reese and a Florida Bar Board Certified Construction Lawyer, licensed to practice in multiple states across the U.S. and in Canada. With nearly 25 years of experience, Trent has dedicated his career to serving the construction and roofing industries. He is a zealous advocate for the international commercial roofing sector and serves as general counsel for over 10 prominent trade associations and organizations, including the National Roofing Contractors Association (NRCA), Florida Roofing & Sheet Metal Contractors Association (FRSA), National Slate Association, Roofing Technology Think Tank (RT3), and Western States Roofing Contractors Association (WSRCA). Trent’s commitment to the industry extends beyond legal counsel; he is an active participant in education, advocacy, and innovation, working tirelessly to address the challenges contractors face and advance the industry as a whole. Known for his deep understanding of construction law and unwavering dedication, Trent Cotney remains a trusted advisor and leader in the roofing community.

Jill Bloom is the innovative Executive Director of Roofing Contractor, Walls & Ceilings, Building Enclosure, Roofing Supply Pro, and the highly regarded Best of Success event. With a deep commitment to advancing the roofing, construction, and building enclosure industries, Jill oversees a robust portfolio of publications, podcasts, and events that empower professionals with knowledge, inspiration, and connections.

Her brands deliver exceptional value across multiple platforms, including:

Techos y Más, the Spanish-language newsletter of Roofing Contractor.
Safety Advisor, a newsletter focused on critical resources for jobsite safety.
Thermal Talk, a newsletter focused on insights and news for the insulation contractor.
eRock, a leading newsletter for drywall contractors.
The Enclosure Experts podcast, offering architects deep insights into building enclosure technologies.
If Walls Could Talk, a podcast dedicated to exploring trends and innovations for the wall and ceiling contractor.
The Best of Success Podcast, providing thought leadership and practical advice for roofing professionals.

Jill’s passion for professional development and fostering industry connections is exemplified by the Best of Success event, a premier gathering of contractors, suppliers, and thought leaders for unmatched education and networking.

Lindsay Lewis is the Editor for Building Enclosure magazine. She has been with the publication since 2013 and is a graduate of Central Michigan University. She can be reached at lewisl@bnpmedia.com.