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Energy-Efficient Commercial Building Tax Deduction

The Energy Policy Act of 2005 (P.L. 109-58) authorized the Energy-Efficient Commercial Buildings Tax Deduction for expenses incurred for qualified energy efficient building investments made by a building owner.  In government-owned buildings, the government may allocate this deduction to the person or persons primarily responsible for designing the qualified improvements.  The deduction may be taken in the year the energy-efficient improvements are placed in service. The Emergency Economic Stabilization Act of 2008 (P.L. 110-343) extended this deduction through December 31, 2013.  The provisions authorizing the deduction are codified in the 26 U.S.C. § 179D.

The Energy-Efficient Commercial Buildings Tax Deduction is a significant financial incentive for designers to meet or exceed an agency’s energy reduction requirements for new and existing buildings.

GSA Bulletin 2011-OGP-1.pdf [PDF - 0.98 MB]

GSA's Allocation Forms


energy, efficient, commercial, buildings, tax deduction