The 179D Energy-Efficient Commercial Buildings Deduction1 remains a powerful federal incentive, and it hasn't gone anywhere. In fact, for commercial construction, it was enhanced as part of the 2022 Inflation Reduction Act. However, the current eligibility window requires construction to begin before June 30, 2026.
A built-up roofing system (BUR) is a popular choice for buildings with low-slope or flat roofs. Often referred to by the acronym BUR, this system has been used in the US for over 100 years. BUR systems are known for providing excellent protection due to their redundant nature—they're made of multiple layers of ply sheets and asphalt. The plies give the building weather resistance and heavy-duty protection. These layers are then topped off with a cap sheet or a flood coat of asphalt and gravel.
Understanding the different asphaltic roofing products can help you better decide which materials to use on commercial projects. For instance, atactic polypropylene (APP), styrene butadiene styrene (SBS), and built-up roofing (BUR) membranes all help protect the roof and building from the outside elements.
