Real property trades or businesses:
A real property trade or business is a trade or business that does any of the following with real property.
Develops or redevelops it.
Constructs or reconstructs it.
Acquires it.
Converts it.
Rents or leases it.
Operates or manages it.
Brokers it.
Take note, though, that if you're providing your construction services as an employee you don't qualify unless you're more than a 5% owner of your employer.
other rules under Reg 1.469-9(d)
a) more than 50% of their personal services during the tax year are performed in real property trades and businesses in which they materially participate and
b) they spend more than 750 hours of service during the year in real property trades or businesses in which they materially participate
real property trades or businesses include development, redevelopment, construction, reconstruction, acquisition, conversion, rental, operation, management, leasing or brokerage trade or business ( IRC 469(c)(7)(C)
keeping contemporaneous records is crucial should a taxpayer be challenged by the IRS.
as @M-MTax pointed out, if you are performing these services as an employee, you must be at least a 5% owner of the employer
Minor technicality but "5-percent owner" actually means more than 5%.