Building Owners

The Energy Policy Act of 2005 (EPAct) created an incentive for commercial property owners to implement energy efficient systems into new and existing buildings. The Section 179D tax deduction is an accelerated depreciation allowing for property owners to fully deduct the expense of energy efficient systems in year one, subject to a cap. The deduction cannot exceed the cost of the energy efficient system.

The building subsystems that are currently eligible for the tax deduction are the lighting, HVAC, and building envelope. Owners of energy efficient commercial properties built or retrofitted since 12/31/2005 may be eligible for the deduction. The IRS requires an independent, third party energy tax study and certification in order to claim this deduction. All of our certification standards follow strict IRS guidelines and procedures, allowing you to fully take advantage of the federal tax incentives available through Section 179D.