Podcast
Cotney Explains Impact on Commercial Roofers Following Tax Incentive Repeal
Published: Jul 9, 2025
Section 179 (d) allows commercial building owners and developers to claim a significant tax credit for energy-saving capital improvements, like roofing projects. However, the tax incentive will now expire for projects beginning construction after June 30, 2026, following the passage of the Big, Beautiful Bill through Congress and signed into law by President Donald Trump.
“That is potentially detrimental to construction,” says Cotney. The tax incentives have become part of the commercial roofing pitch for roofing contractors around the country, so there will be some adjustments to make.
In a podcast interview with Roofing Contractor Publisher Jill Bloom, Cotney explains the recent news and potential impact on roofing contractors and other skilled tradespeople. Cotney also provides an update on tariffs.
Roofing Contractor is the premier media resource for the roofing industry, addressing issues critical to contractors. The content reaches a national audience and covers all aspects of residential, commercial, industrial and institutional roofing. Cotney serves as the RC Legal Insights Expert.
At Adams & Reese, Cotney is a leading member of one of the largest construction teams in the country with more than 90 attorneys licensed to practice construction law across more than 35 states. A Partner in the Adams & Reese Tampa office, Cotney represents construction and infrastructure clients, including GCs, subcontractors, suppliers, manufacturers, architects, engineers, roofers, developers, and other professionals. Cotney is a board-certified construction lawyer licensed in eight states and Washington, DC. Cotney is an EU arbitrator for construction-related disputes. He is also experienced in construction litigation and arbitration, including OSHA defense, lien law, bond law, bid protests, and construction document review and drafting.
Cotney serves as general counsel for more than 10 trade associations and organizations, including the National Roofing Contractors Association, Florida Roofing & Sheet Metal Association, National Slate Association, Roofing Technology Think Tank, Western States Roofing Contractors Association and several other industry associations. Cotney has published more than 1,000 articles in 100 different local, regional, and national publications. Cotney recently published his fourth construction law book, Roofing Law: Contracts.
