Expansion of Section 179d for Energy Efficient Commercial Buildings

Solar panels are installed in an urban green space with tall, modern skyscrapers and a pink-orange sky at sunset in the background. The scene captures the integration of renewable energy within a city environment.

The energy efficient commercial buildings deduction under Section 179D has been in effect since January 1, 2006, and was made permanent as part of the Consolidated Appropriations Act of 2021. Section 179D was originally designed to incentivize owners of commercial buildings and four-story or greater multifamily buildings to increase energy efficiency. The newly enacted changes […]