Provides a tax deduction for energy efficiency improvements to commercial buildings, such as improvements to interior lighting; heating, cooling, ventilation, and hot water; and building envelope.
Económico y Equidad
Zonas de Oportunidad
Eligible Applicant
Descripción
IRS / Treasury Guidance on § 179D
The IRS maintains a page titled “Energy Efficient Commercial Buildings Deduction” which describes how the § 179D deduction works, who is eligible, and how deductions are calculated.
Taxpayers claim the § 179D deduction using Form 7205, which requires identifying whether they are the building owner or the designer, providing certification details, and specifying who is handling the allocation of the deduction.
The IRS Large Business & International (LB&I) division has issued a “practice unit” on § 179D (dated February 2025) meant for IRS examiners. This document outlines review procedures, certification requirements, and how deductions are audited.
The Department of Energy’s 179D portal and related FAQs provide supplemental guidance, including compliance pathways (modeling vs. measurement), energy savings thresholds, and prevailing wage/apprenticeship rules.
Impact of the One Big Beautiful Bill Act of 2025 (OBBBA)
Termination date: OBBBA introduced a requirement that construction must begin by June 30 , 2026 for § 179D deductions to apply. Projects that begin construction after that date will no longer qualify for the deduction.
Projects placed into service prior to that construction start deadline may still qualify—but projects that begin after June 30, 2026 are excluded from § 179D deductions.
The deduction amounts for eligible projects in 2025 may reach up to $5.81 per square foot, provided the project meets prevailing wage and apprenticeship standards.
Fondos Disponibles
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Cantidad máxima del premio
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Plazo de Solicitud
6/30/2026
Etiquetas
Energías Renovables Almacenamiento Eficiencia Energética Agua Resiliencia Utilidades Combustibles Alternativas Infraestructura de carga/abastecimiento de combustible Recursos Naturales
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