How can my Qualified Opportunity Fund benefit from the Inflation Reduction Act, which contains two major tax incentives for commercial landlords?

The two tax incentives in the Inflation Reduction Act for commercial landlords (a tax deduction under Section 179D for installing certain energy efficient systems and a tax credit under Section 45L for constructing new energy efficient homes) are not specific to opportunity zone investments. However, given that an opportunity zone investment in real estate typically requires capital expenditures (to comply with the "substantial improvement" test), a developer may be able to kill two birds with the same energy efficiency investment stone.