Section 179D Energy Efficient Commercial Buildings Deduction

Building owners who place in service energy efficient commercial building property (EECBP) or energy efficient commercial building retrofit property (EEBRP) may claim a tax deduction under IRC Section 179D. Designers of such property installed in buildings owned by specified tax-exempt entities (including government entities, Indian tribal governments, Alaska Native Corporations, and other tax-exempt organizations) are also eligible. The deduction was expanded under the Inflation Reduction Act of 2022.