Improving efficiency. Unlocking tax savings. Supporting long-term value.
Energy-efficient construction and building improvements don’t just support sustainability goals—they can also provide meaningful tax benefits. The Section 179D Energy Efficient Commercial Building Deduction offers an opportunity for building owners and eligible designers to claim valuable deductions for installing qualifying systems that reduce energy consumption.
Whether you’re constructing a new commercial building, renovating an existing structure, or designing systems for a government or tax-exempt organization, we help you navigate the complex requirements of Section 179D, evaluate your qualifying opportunities, and position your project to capture maximum deductions. As certain provisions approach their sunset dates, it’s important to review your eligibility before opportunities phase out.
Who We Serve
Every building, and every energy-reduction strategy, is unique. Our experience spans a wide range of industries, property types, and project sizes, enabling us to advise on both straightforward upgrades and complex, multi-system installations.
We work with a wide range of organizations involved in the construction, improvement, or design of commercial and public buildings, including:
Building owners, Including manufacturers, healthcare systems, and educational institutions, seeking to reduce taxable income through energy-efficient upgrades
Architects, engineers, contractors, and energy service providers designing buildings for government or tax-exempt entities
We deliver practical, strategic support throughout the entire Section 179D process—from initial feasibility through certification and filing Form 7205.
From new construction to major renovation projects, and from owner-occupied properties to designer-allocated deductions, our team ensures that you can confidently capture and substantiate the full tax benefit available under Section 179D.
Recent legislative changes, including enhancements under the Inflation Reduction Act, have significantly increased the value and availability of 179D benefits.
Retroactive claims are available.
Owners may claim deductions for improvements made as far back as 2006 through an accounting method change. Designers may capture benefits for open tax years via amended filings.
Frequently Asked Questions
We compiled a list of answers to address your most processing questions regarding our Services.
Either the owner or the designer of a commercial building can claim the deduction. If the building owner pays federal income tax, it may deduct its own 179D deduction. If the building owner is a federal, state, or local government, or is a tax exempt entity, the building owner may allocate the deduction to designer of the building or its systems.
The One Big Beautiful Bill Act sunsets the availability of 179D deductions for any construction that starts after June 30, 2026. Building owners should keep this date in mind when planning the timing of near-term capital improvements since 179D often provides a sizeable benefit.
You still qualify for a 179D deduction. The Inflation Reduction Act included incentives to increase the 179D deduction benefit for building owners who: 1) paid prevailing wages to construct or renovate the building; and 2) employed a set minimum number of apprentices during the construction.
We do the energy modeling for you to determine the level of energy efficiency as part of our standard consulting process.
No. Renovations and additions to buildings qualify for the 179D Deduction as well.
Let us connect you with one of our partners to discuss your project and evaluate your eligibility for the Section 179D deduction. It’s the first step toward uncovering value that may already exist in your building.
