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Section 179D Energy Efficient Commercial Buildings Deduction

terminated/phasing outUS FederalfederaldeductionLED & lighting retrofitsIndustrial energy efficiency
ValuePer-sq-ft deduction scaled to modeled energy savings (25-50%+); roughly $0.58-$1.16/sq ft base, up to ~$5.81/sq ft with PW&A at 2025 inflation-adjusted levels
DeadlinesOBBBA terminated 179D for property whose construction begins after 6/30/2026 — that date has passed; projects that broke ground on or before 6/30/2026 remain eligible even if placed in service later
RequirementsLighting/HVAC/hot water/envelope property meeting ASHRAE savings thresholds; certification by qualified engineer; claim via Form 7205; PW&A for enhanced rate; documented construction start on or before 6/30/2026
CaveatsClosed to new-start projects as of 7/1/2026; grandfathered claims only; exact 2026 inflation-adjusted per-sq-ft maximums not verified — confirm before filing
Official sourcehttps://www.irs.gov/instructions/i7205
Last verified2026-07-26

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