Prior to the close of 2019 congress and the president reinstated the Energy Efficiency Tax Deduction for Commercial Buildings (§179D). The 179D incentive allows a deduction up to $1.80 per square foot for energy efficient property installed in new or remodeled buildings. It behaves similarly to bonus depreciation by allowing an immediate write-off of depreciable basis for the building envelope, HVAC, and lighting.

Building Owners and Designers of government-owned buildings (architects and engineers) can now claim the §179D deduction for projects completed during 2018 through the end of 2020.