
179D Tax Deduction
Unlock Up To $5.81 Per Square Foot in Energy Tax Deductions
22+ Years
Industry Experience
55,000+
Studies Completed
$10B+
Client Tax Savings
The 179D Tax Deduction Process
1
Initial Assessment
CSSI reviews your building specifications and documentation to determine eligibility for deductions of up to $5.81 per square foot for energy-efficient commercial buildings.
2
Professional Site Visit
A CSSI licensed engineer conducts a comprehensive on-site inspection to document your building’s energy systems including HVAC, lighting, and building envelope.
3
Energy Modeling
Using IRS-approved software, our engineers model your building’s energy performance against ASHRAE standards to calculate your eligible deduction amount.
4
Certification & Filing
CSSI provides all required certification documentation and works with your tax professional to properly claim the deduction on your tax return
What is Section 179D Tax Deduction?
Section 179D is a federal tax incentive that rewards commercial building owners and designers for energy-efficient building improvements. It provides substantial tax deductions—up to $5.81 per square foot—for installing qualifying energy-efficient lighting, HVAC, and building envelope systems that reduce energy consumption compared to industry standards.

Significant Tax Savings
Claim up to $5.81 per square foot in immediate tax deductions, potentially saving hundreds of thousands of dollars on larger properties.
Accelerate ROI on Improvements
The tax deduction significantly improves the return on investment for energy upgrades, often shortening payback periods by years.
Enhanced Building Value
Energy-efficient improvements reduce operating costs and increase property marketability, creating both immediate tax benefits and long-term value.
Who Can Claim the Deduction?
Commercial Building Owners
Property Owners who implement qualifying energy-efficient systems in their buildings.
Tax Exempt Building Owners
Government, non-profit, religious, and tribal organizations can allocate deductions to their building designers.
Architects & Engineers
Designers of energy-efficient systems for government, non-profit, religious, or tribal buildings can receive allocated deductions.
Design-Build Contractors
Companies that both design and construct energy-efficient building systems for qualifying tax-exempt entities

Industries That Can Benefit from the 179D Tax Deduction
The 179D deduction applies to virtually any commercial building that implements qualifying energy-efficient systems, including:
Multi-Family Development (4+ Stories)
Government (Designers)
Religious, Charitable, and Tribal
Organizations(Designers)
Warehouses
Office
Retail Properties
Manufacturing Properties
