NRCA supports restored 179D deduction for energy-efficient commercial buildings
On Oct. 13, NRCA joined other partners in the Coalition for Energy Efficient Jobs & Investment in sending letters to members of the House and Senate urging the restoration of the Section 179D deduction for energy-efficient commercial buildings. The One Big Beautiful Bill Act enacted in 2025 imposed a June 30, 2026, deadline for projects to begin construction to claim the deduction. As a result, congressional action now is needed to restore this incentive for new projects going forward.
The letters, which were sent to leadership and chairs/ranking members of tax-writing committees in both chambers, made several salient points around Section 179D being a vital tool in promoting the advancement of high-performance buildings, economic growth and employment in communities throughout the U.S. Read the letters to the Senate and the House.
NRCA has long supported the Section 179D deduction because it encourages private investment in infrastructure upgrades to commercial buildings, powering job creation in roofing, construction, engineering, architecture and manufacturing. NRCA will continue working to support any effort to extend or make Section 179D permanent.
Department of Treasury releases Priority Guidance Plan; includes provisions affecting roofing industry
On Sept. 29, the Department of Treasury and the IRS released their 2026-2027 Priority Guidance Plan. These plans identify tax-related regulations and other guidance the agencies intend to prioritize during a particular planning period. The latest version contains 121 guidance projects, with priorities largely including One Big Beautiful Bill Act implementation and deregulation.
NRCA has reviewed the Priority Guidance Plan, and it contains several projects that could affect contractors, manufacturers and distributors within the roofing industry. Specifically, the plan includes the following:
- Regulations under Section 199A regarding the deduction for qualified business income, which is directly relevant for roofing contractors organized as pass-through businesses
- Regulations under Section 168(k) regarding extension of the special bonus depreciation allowance for qualified property, which matters to those in the industry investing in equipment, machinery and other qualifying business property
- Regulations under Section 163(j) regarding limitation on the deduction for business interest, relevant to contractors and others carrying substantial debt, including businesses financing equipment, acquisitions or expansion
- Regulations under Section 460 on the exception to percentage-of-completion method for certain construction contracts
Between Oct. 1, 2026, and Sept. 30, 2027, the Treasury Department and the IRS will now promulgate specific rules related to the projects listed above. NRCA will continue to closely monitor these and other regulatory developments and will advocate for pro-growth tax policies whenever possible.
Minimum wage for federal contract employees
On Oct. 8, the Department of Labor’s Wage and Hour Division published a notice in the Federal Register that updates the hourly minimum wage for certain employees performing work on or in connection with federal contracts covered by Executive Order 13658, Establishing a Minimum Wage for Contractors. The action increases the minimum wage from the current $13.65 per hour to $14.05 per hour for employees performing work on federal contracts entered into between Jan. 1, 2015, and Jan. 29, 2022, that were not renewed or extended on or after Jan. 30, 2022. Also, the minimum wage for tipped employees performing work in connection with such covered contracts will increase to $9.85 per hour. The new rates take effect Jan. 6, 2027. NRCA members with federal contracts are advised to consult legal counsel regarding the applicability of these regulations.
ROOFPAC event at NRCA’s Fall Committee Meetings in Nashville, Tenn.
Join your roofing colleagues for a lively evening of cocktails, networking and community in support of ROOFPAC, the roofing industry’s voice in Washington, D.C., on Tuesday, Nov. 10, from 5:30 to 7 p.m. at Nelson’s Green Brier Distillery in Nashville. Enjoy an expert-led tasting with your friends while supporting the future of the roofing industry ($175 per person/$275 per couple). Members of NRCA’s Political Insiders Council and Capitol Hill Club, along with their guests, receive complimentary admission. Special thanks to our sponsor, Amrize—whose portfolio includes Elevate Commercial Roofing Systems, Gen-Flex, Duro-Last, Enverge, Gaco and Malarkey—for helping make this event possible.
To register, please visit www.nrca.net/roofpac-fall-event. For any questions or to secure the couples’ rate, contact Teri Dorn at (202) 510-0920 or tdorn@nrca.net.
