Ended

179D Energy Efficient Commercial Buildings Deduction (allocation by schools)

Agency: IRS / DOE
What it funds: Efficient lighting, HVAC, envelope; schools allocate deduction to designer
Eligibility: Designers of public school projects
Amount: Per-sq-ft deduction (amount varies)
Deadline / status: Ending - property beginning construction after June 30, 2026 not eligible (OBBB)
Official source: https://www.energy.gov/cmei/buildings/179d-energy-efficient-commercial-buildings-tax-deduction
Source check note: HTTP 200 on 2026-10-16
Last checked: 2026-10-16

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