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Environmental and Energy

Commercial building owners who have constructed or substantially renovated any commercial property since 2006 could be eligible for the Section 179D Energy Efficient Commercial Building Deductions. Qualified candidates can benefit from a deduction in the following three areas of a building: Lighting (.60 cents per sq ft); HVAC (.60 cents per sq ft); Bldg Envelope (.60 cents per sq ft). The maximum total deduction allowed is $1.80 per square foot.

Architects and Designers who have implemented energy efficient designs for government-owned buildings, such as public schools, airports, courthouses, and libraries since 2006 can receive a tax deduction of up to $1.80 per square foot.

Multi-family Developers and Residential Homebuilders who have constructed or substantially renovated an apartment, condominium, or single family residence development since 2006 could be eligible for the Section 45L Home Builder Tax Credit, yielding $2,000 per dwelling unit.