by John Crowley | Aug 28, 2025 | Uncategorized
What’s in H.R. 1, The New Tax Bill, and What It Means for SMACNA Contractors The Congress just passed, and the President signed H.R. 1 into law. This budget and tax law is filled with significant updates and the extension of valued existing provisions for HVAC contractors, equipment suppling firms, building owners and real estate project developers. While tax policy isn’t simple, this bill does include many industry tax incentives most contractors will be familiar with from the 2017 Tax Cuts and Job Act (TCJA). Other incentives will be new, representing significant changes that could impact business growth over the next few years. We are pleased that the new law brings back several SMACNA-endorsed and advocated tax incentives and extends others, some of which were on the verge of ending. Below, is outlined what’s in the bill, why it matters and what each section could mean for your bottom line. Bill Highlights for SMACNA Contractors and Clients: Bonus Depreciation (100%) Restored – Deduct 100% of qualifying property costs in the year placed in service, including past projects, to boost cash flow and tax savings. Section 179 Expensing Expanded – Instantly expense up to $2.5 million in equipment or property purchases with new, higher limits and inflation adjustments. Section 179D Energy-Efficient Deduction – Claim up to $5.00 per square foot for energy upgrades in new builds and renovations. This applies to both private owners and public building designers. The bill keeps the incentive in place but only until the end of 2026 when it ends. The Advanced Manufacturing Investment Tax Credit is increased from 25% to 35% for technology-related projects, often Chip plants, started by the end of 2026.Section 45L Home Energy Credit – The incentive survived efforts to kill it, so homeowners get $2,500 to $5,000 per unit for building energy-efficient single-family or multifamily housing until the end of 2026. Section 174/174A R&E Deduction Reinstated – Immediately deduct domestic R&D expenses instead of amortizing over five years, retroactive to 2022. Section 41 R&D Tax Credit Enhanced – Continue claiming 6% to 20% credit on qualified research while also deducting those same costs under Section 174A. Estate Tax Ceiling Raised – A permanent increase in the unified credit and GSTT exemption threshold from $10 million to $15 million per individual, indexed for inflation.SALT Allowance – Temporarily increases in the SALT cap to $40,000 from $10,000 with limitations until 2030 when the $10,000 threshold returns.The Section 199A deduction is made permanent at the deduction rate of 20%. Further, it limits the phase-in range for certain businesses by increasing the amount from $50,000 to $75,000 for non-joint tax returns and from $100,000 to $175,000 for joint returns.Excess Business Losses – The new Act makes permanent the excess business loss limitation allowed to the amount of aggregate gross income or gain attributable to trades or businesses of the taxpayer plus a threshold amount indexed for inflation ($313,000).Section 45U, Zero-Emission Nuclear Power PTC – Not modified; credit allowed through Dec. 31, 2032. SMACNA also appreciates the reconciliation process for demonstrating support for:The deductibility of employer-sponsored health insurance.Maintaining without changes the business state and local tax (SALT) deduction.Sustaining current law concerning treatment of the tax-free status of municipal bonds.While there is much our industry endorses in the H.R. 1 as passed by the Congress, we regret the final version included termination after 2025 or 2026 of the highly popular and valued IRA residential market tax credits (25C, 25D, 45L) and programs necessary to boost the important consumer-oriented contractor and HVAC equipment retrofit markets.
by John Crowley | Jul 9, 2025 | Uncategorized
HVAC: Modern Niagara Bets Big on Ottawa’s Hard Rock Casino Revamp This ambitious redevelopment aims to establish a premier entertainment destination in Canada’s capital region.The project encompasses a significant expansion and renovation of the existing facility, integrating Hard Rock’s signature blend of luxury and entertainment. Upon completion, the venue will feature:A 150-room luxury hotel.The Hard Rock Live theatre, with a capacity of up to 2,200 guests.An expanded casino floor with 1,500 slot machines and up to 40 table games, including a separate Baccarat room and high-limit slots.Modern Niagara Founded in 1959 as a local plumbing services shop in Ottawa, Modern Niagara has evolved into a leader in mechanical, electrical and integrated building technology systems.Modern Niagara’s roots trace back to 1959, when Jan Kaminski and Joe Clark established Modern Plumbing, a local plumbing services shop in Ottawa. In 1999, the company merged with Niagara Mechanical, a Toronto-based mechanical services firm, and rebranded as Modern Niagara Group Inc. This expansion marked the beginning of a national presence, with the company now offering mechanical, electrical, HVAC and integrated building technology services across Canada.Today, Modern Niagara Ottawa employs over 850 professionals and is involved in major infrastructure projects throughout the city, including the redevelopment of Parliament Hill’s Centre Block and the construction of the new Ottawa Public Library. The company has also demonstrated a commitment to community engagement, exemplified by a $100,000 donation to Algonquin College’s Centre for Construction Excellence in 2009, supporting the development of a new trades training facility.Now, using innovative engineering solutions and collaborative strategies, Modern Niagara is bringing the Hard Rock Hotel & Casino’s ambitious vision to life. The Scope of HVAC & Sheet Metal WorkModern Niagara is playing a pivotal role in the transformation of Ottawa’s Rideau Carleton Casino into the Hard Rock Hotel & Casino Ottawa. The project encompasses a six-story, 150-room hotel, including 22 suites, a 1,800-seat Hard Rock Live theatre, and an expanded casino floor featuring 1,500 slot machines, 40 table games, a Baccarat room and high-limit gaming areas. Additionally, the venue will offer over 10 restaurants, bars and lounges, including the iconic Hard Rock Café and Council Oak Steakhouse. The anticipated completion date for the project is set for this year.As the mechanical, electrical and plumbing (MEP) contractor for this $350-million redevelopment, Modern Niagara is responsible for installing and integrating the building’s essential systems. This includes installing advanced mechanical systems to support the casino’s increased capacity. Their team is fabricating and installing extensive sheet metal ductwork, energy-efficient heating and cooling systems, and specialized ventilation to maintain air quality in gaming and entertainment areas.The company is deploying:Over 250,000 pounds of sheet metal ductwork to support proper airflow throughout the hotel, casino and entertainment spaces.Custom-fabricated ductwork and exhaust systems designed to maintain optimal indoor air quality, particularly in high-traffic casino areas.Energy-efficient HVAC units to regulate temperature and humidity for guest comfort while optimizing energy consumption.High-performance air handlers and ventilation systems to meet Hard Rock’s stringent indoor air quality standards.To ensure accuracy and efficiency, Modern Niagara is employing digital modeling and prefabrication techniques, allowing the team to manufacture HVAC components off-site before installation. The company is using MEP suspension solutions to achieve a 50% reduction in labor time compared to traditional methods. These products eliminate the need for threaded rods and unistrut systems, simplifying the installation of electrical conduit, cable trays, HVAC ductwork and piping systems.A key factor in the project’s success is Modern Niagara’s collaborative approach. By fostering strong relationships with stakeholders, the company ensures seamless integration of various trades and services. On this project, Modern Niagara is delivering sheet metal, insulation, plumbing and electrical services, showcasing their multidisciplinary expertise.The team is also using advanced technologies, such as transmitting 3D models directly to pipe profiling machines, as well as eliminating manual drawings and programming. This innovation is accelerating plasma cutting processes, potentially saving over 6,000 work hours annually and allowing the team to focus on higher-value tasks.Commitment to Community and CultureModern Niagara’s impact extends beyond construction. The company is dedicated to positively influencing Canada’s infrastructure and the communities where people live, learn, work and heal. Their culture emphasizes inclusivity and innovation, with values of passion, initiative, determination, professionalism and teamwork at the forefront.As the Hard Rock Hotel & Casino project progresses, Modern Niagara continues to use collaborative strategies, technological innovations and commitment to community engagement to set a benchmark for this and future projects. This redevelopment not only revitalizes an existing structure but also promises to enhance Ottawa’s entertainment landscape for years to come.
by John Crowley | Jul 9, 2025 | Uncategorized
ARCHITECTURAL: Detroit Firm Rebuilds Historic Tower’s Copper Crown Custom Architectural Sheet Specialists (CASS) of Detroit won the 2022 North American Copper in Architecture award for their restoration work on the Summit on the Park Aquatic Center in Canton, Michigan. Most of us would be tempted to rest on our laurels after receiving recognition from the Copper Development Association, but CASS celebrated the prestigious win by sending key employees back to school. They attended one of the earliest courses of the iTi’s then-new Copper Soldering Strike Force Training. “When this copper certification came to fruition, I wanted Detroit to be one of the first participants in the process,” explains Glenn Parvin, owner of CASS. “I was on the SMACNA architectural steering committee. We sat around a table as long as 20 years ago because we were trying to develop a protocol for the iTi that meets all copper standards. It’s an old-world craft that is starting to fade away and we’re trying to bring it back.”Parvin’s focus on excellent copper work is paying off in a stream of copper-related projects and awards. Shortly after they completed the Strike Force training, his team used their enhanced skills to restore the high-profile copper roof of The Station at Michigan Central, a historic Detroit train station that has been reborn as an innovation and start-up hub. The project won CASS a second North American Copper in Architecture award, this time the 2024 award for Restoration and Renovation. “CASS Sheet metal has become quite reasonably known for historical restoration,” Parvin says.Months after they completed The Station, masonry contractor Akins Construction asked CASS to bring their skills to help rescue another Detroit landmark, the Detroit Towers. Parvin assigned the copper portion of the project to two young craftsmen who had graduated from Strike Force training and then gained an additional year’s worth of experience installing the roof of The Station. The Detroit Towers has been one of the most prestigious residential buildings in Detroit since it was built in 1925, but a 2022 windstorm tore away parts of its copper “witch’s hat” roof. The conical “witch’s hat” caps an 18-story curved column of windows with views of the Detroit River. The east side of the “hat” is accessible from the roof, but the most severe damage was on the west side, where there is a 200-foot drop. Akins initially planned to use a crane to reach the repair site, but quickly realized that scaffolding would be safer. They found a creative solution, engaging a subcontractor to construct an innovative scaffolding system that tied back to the roof by running directly through the copper cone. While the scaffolding kept the work crew safe, Parvin says it introduced new challenges to this “very difficult install.” The CASS team had to work around the scaffold throughout the project and could not replace the final copper panels until the scaffold was removed. Once the scaffold gave CASS full access to the “hat,” they saw why the structure had been vulnerable to wind. The original 1-inch snap-on riveted copper panels were installed improperly, which allowed rain to penetrate inside the roof for years. By the time wind exposed the inferior workmanship, the wooden framework was rotting away, and the soffit was falling off the building. The owners appreciated the need for a permanent solution and renegotiated the project to a full restoration. Due to the extreme weathering, CASS upgraded the entire structure. They strengthened the “witch’s hat” by replacing about 600 feet of one-by-threes and adding a new layer of 3/8-inch plywood. They replaced the damaged copper panels with an inch-and-a-half double-lock standing-seam tapered panel system, bringing it up to modern SMACNA standards, and they installed a new copper soffit“A properly installed copper roof should last about 100 years and is 100% recyclable,” Parvin says. The 8-foot finial that tops the “witch’s hat” illustrates his point. Akins Construction salvaged and cleaned the original finial, which CASS took to their shop for repairs. Restored to its original glory, the 100-year-old finial once again shines from the top of the historic property. Besides restoring the roof, the Detroit Towers needed extensive repairs to the masonry and windows. CASS worked with Akins to provide future access by creating dormers with door openings in the copper roof. “We had to flash them in and copper around them so that in the future somebody could open the door from inside the tower and install a swing stage beam,” Parvin says. “The swing stage access was critical to the needed restoration along the wall.”Parvin chose Revere Copper for this project. “We’ve only used Revere USA Copper in our career, largely because it’s American made, and I believe it’s the highest quality copper out there,” Parvin says.The copper is sold by the pound in flat stock, which CASS rolls and fabricates in the shop. “We custom-fabricate all copper used in our projects,” he says.Between the carpentry work and fabricating and installing about 2,000 square feet of copper panels, the Detroit Towers project brought CASS 1,000 work hours.
by John Crowley | Jul 9, 2025 | Uncategorized
Innovating, Educating and Connecting For a Stronger Future All our work as an association must be centered on this core mission. My mission is to continually provide our contractors and the association with value-added initiatives to strengthen their organizations, ultimately increasing profitability. Educating and informing our members has taken on a new sense of importance. At the center of this effort is the revamped SMACNA website. Thanks to the hard work of Susannah Forde and her team at headquarters, our association’s virtual home has been updated so that the resources you need to run your business and/or chapter are easier to access than ever before. Whether you are looking for a specific technical standard, schedules and events, or labor relations information needed for collective bargaining, the new website is user-friendly and accessible for everyone within your organization. Not everyone learns best from reading; some people are visual learners and others absorb and retain information better through listening. SMACNA is now meeting this demand with podcasts, webinars and infographics. We continue to provide new and informative content. SMACNA tracks the data in this space, and we see five times the traction for podcasts and webinars compared to traditional paper formatting. Taking this a step further, I am working closely with Linda Jennings to take our educational offerings presented by our association to a whole new level. One of the hot topics currently being discussed is artificial intelligence and technology, which could have a favorable impact on our contractors. When we think of AI, our thoughts go in a million different directions. Luckily, our AI task force is doing the hard work of answering the questions posed by our contractors and thinking ahead toward how contractors can successfully leverage this potentially beneficial resource. This type of forward thinking continues to shape the educational offerings we provide. It maintains the goal I stated earlier: ensuring SMACNA benefits our members. Our relationships with our Associate Members are another way to continue enhancing that value proposition. I am proud of our work in improving our Associate Member program. These firms provide critical services that propel our companies forward in our competitive industry. But this isn’t a one-sided relationship. They rely on our feedback and experience to shape their product offerings and business strategies to remain competitive in the marketplace. The fact that SMACNA members have a seat at the table in this dynamic is something we should not underrate. The trend in our industry is a more collaborative delivery method for the customer. Having great relationships with our Associate Members improves efficiency and profitability. This partnership (and, yes, it’s absolutely a partnership) has taken flight. Look at the engagement of our associate members in programs such as the recently held Fab Forum. You will get a good idea of the value of building these types of relationships.But we are not going to rest on our laurels. We always strive to do better. One of the members of the SMACNA team, Emma Danh, is looking to take our Associate Member program to the next level. I am confident we will enhance our engagement with these critical stakeholders, and I am excited to see what the future holds.You must be engaged to extract the highest level of value from this association. We all bring different experiences and skill sets to the table. Engaging both locally and nationally can provide new relationships, opportunities and profitability. I’m honored to be your President. I have enjoyed all my travels and experiences, as well as meeting new friends and contractors. I will continue to listen and support you through my term. Tom Martin, SMACNA President
by John Crowley | Jul 9, 2025 | Uncategorized
Strengthening SMACNA: Engaged Members, Stronger Connections I have enjoyed getting to know many members and chapter leaders. Engagement is a word that associations toss around a lot — usually when talking about how members interact with the association. SMACNA members are engaged in many ways.For me, specifically, engagement has always been attending SMACNA meetings. These events are critical and important on numerous levels. From a tangible standpoint, they are unique educational opportunities only available to SMACNA contractors and our chapter executives. Our programming encompasses so much of what is needed to thrive in our industry, especially in these interesting times. In April, we held the second SMACNA Fab Forum in Boston. This event, hosted by McCusker-Gill, was an opportunity for our members to learn more about some of the cutting-edge developments in the fabrication space and learn from a contractor on the leading edge of the work in this arena. Through this type of programming, we can help our members expand their professional toolboxes in a manner that enables them to deliver the highest caliber of work to our customers.Another recent educational and advocacy event was the CEA National Issues Conference. CEA is not only an opportunity for us to press our issues to our lawmakers in Washington, but it is also an opportunity for our members to learn more about the events shaping policy on the Hill. Over the past few years, much of the work done in Congress has shaped the business climate for our members. An event like CEA offers the opportunity to learn from subject matter experts, ranging from leaders of top-level think tanks to congressional leaders from both parties. SMACNA is held in the highest esteem by policymakers in D.C. CEA allows our members to help us share our incredible story. Related to CEA, another engagement point is our Political Action Committee. I am a long-time CIC member and have supported SMACNA’s legislative efforts for more than 20 years. Many of our most active members, board members and executive committee members started working with the PAC early in their journeys.Beyond the educational aspect of meetings, networking is incredibly crucial. Relationship building at the association level is more critical than ever. During my time with SMACNA, from my time as a Chapter Executive in Rochester to my time as the CEO in Virginia, these interactions were incredibly critical and beneficial. I recall fondly chapter executives who welcomed me when I started with SMACNA Rochester. Most of them are retired now and I have been in a position to offer the same warm welcome to new executives from around the country. I brought programs and ideas from SMACNA to all of my associations. I have also gotten the opportunity to learn from contractors of all sizes and share that information with other members.As you read, we are approaching our Annual Convention in Maui. Convention is the flagship event on our calendar, no matter where it is. For those of you who have the opportunity to join us in Hawaii in October, let me impart some of my own experience to you. The setting for this Convention is going to be stunning, and I don’t blame you for wanting to spend as much time enjoying the view as possible. I know I’m excited to touchdown in Maui. I urge you to use your time at Convention not only as an opportunity to relax, but to engage with your colleagues and learn as much as possible about what’s happening in our industry. This involvement (yes, engagement) makes SMACNA a better association. It helps us ensure that our industry continues to thrive.I hope you are having a great summer, and I’ll see you in the fall at SMACNA’s Annual Convention. Aaron Hilger is CEO of SMACNA, bringing more than two decades of executive association leadership to this role. Hilger is focused on building a stronger, more competitive environment for all SMACNA contractors.
