Pre-2023: No. In order to be eligible for 179D, residential buildings must be at least four stories tall. To be eligible for 45L, residential buildings must be under three stories tall. It is not possible for a residential building to meet both of these height requirements at once.
2023 and Later: Yes. Because the 2023 update removes height restrictions for 45L, it is now possible to claim both 45L and 179D on residential buildings of four or more stories.