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 "Consolidated Appropriations Act, 2016 [PDF - 2 MB]" extended this deduction through December 31, 2016. 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 - 1003 KB]

GSA's Allocation Forms [PDF - 235 KB]

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