179D (EPAct)

179D Overview


Often referred to as EPAct and codified in §179D of the IRS tax code, 179D provides specific and significant deductions based on energy saving elements of newly constructed or renovated commercial buildings. 179D also provides the same opportunity for tax savings for architectural and design firms, having completed work on governmental (or public) projects.

Whether commercial building owner or contractor of government-owned buildings, such as public schools, judicial centers, airports, public university buildings, libraries and student housing, you are eligible to receive an energy tax deduction of up to $1.80 per square foot. Along with our Cost Segregation evaluation services, Section 179D can save your business a significant sum in tax deductions!


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Based on the energy efficiency attained, a hotel owner was able to claim the full deduction amounting to $1.80 per s/f totaling $150,00.00.