News Analysis

IRA’s 179D Tax Deduction for Energy Efficient Commercial Buildings: Just the Basics

This provision offers commercial building owners and renters (and designers of properties owned by tax-exempt entities) a tax deduction for certain energy-efficiency improvements.

by the BuildingGreen editors

This article has been prepared for informational purposes only; it is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult your firm’s tax, legal, and accounting advisors before engaging in any transaction.​​

Responsible agency

U.S. Department of the Treasury

Published August 29, 2023

editors, t. (2023, August 29). IRA’s 179D Tax Deduction for Energy Efficient Commercial Buildings: Just the Basics. Retrieved from https://www.buildinggreen.com/news-analysis/ira-s-179d-tax-deduction-energy-efficient-commercial-buildings-just-basics

Also on BuildingGreen

IRA Nuts & Bolts with an Energy Tax Expert

Inflation Reduction Act Collection: Guidance & Case Studies