Section 179D, Energy Efficiency Tax Deduction for Commercial Buildings (§179D) has become a popular tax planning opportunity allowing the write-off of cost associated with energy-efficient building construction and design.  Ultimately it was set to expire at the end of 2020 but just prior to the new year Congress and the President made 179D permanent.   This means Owners of Commercial Buildings and Designers of government-owned buildings (architects and engineers) can now make the §179D deduction a permanent part of their annual tax planning efforts.

The §179D can offer an immediate source of cash flow by by offering up to a $1.80/sf of new or remodeled buildings completed during the tax year.