Tax Deductions

EPAct 179D Commercial Buildings
Energy - Efficiency Tax Deduction

In December, 2019, the retroactive extension of EPAct 179D was signed into law, extending the Act back to 1/1/2018 and forward through 12/31/2020. 

EPAct 179D enables building owners to claim a tax deduction for installing qualifying energy-efficiency systems in commercial buildings.



A tax deduction of up to $1.80 per square foot is available for installing Interior Lighting, HVAC, or Building Envelope in order to reduce the energy and power costs by 50% in comparison to a reference building meeting minimum ASHRAE requirements.