What Improvements are Eligible

Taxpayers who invest in constructing new buildings or improving their existing buildings are eligible for 179D deduction. These investments must be aimed at reducing energy use.

BUILDING ENVELOPE

The building envelope includes the materials that comprise the foundation, wall assembly, roofing systems, glazing, doors, and any other penetrations.

HVAC IMPROVEMENTS

Improvements in form of any construction, modification, rehabilitation, reconstruction, or restoration.

interior lighting solutions

Illuminance levels must meet the minimum requirements as set forth in the IESNA Lighting Handbook.