What Is 179D?

Recognizing the importance of energy efficiency, Congress enacted the Energy-Efficient Commercial Building Deduction, or Section 179D. This important provision was created to reward commercial building owners for energy-efficient improvements, and was extended to benefit architects, engineers, and contractors who have improved the efficiency of government buildings.

As a temporary provision, Congress is currently working to extend this important incentive and we need your support. Watch the short video below to learn how alliantgroup is fighting for the future of Section 179D, and what your firm can do to help.

Who Can Benefit:

  • Architecture Firms
  • Engineering Firms
  • General Contractors
  • Mechanical and other Sub Contractors
  • Energy Service Companies
  • Building Automation Companies
  • Building Enclosure Companies
  • Commercial Building Owners

Eligible Buildings:


State Universities


Town Halls


Post Offices


Military Bases

Government Offices

Transportation Facilities

Correctional Facilities

Qualifying Systems:

Energy-efficient improvements to the following systems can potentially qualify a project for the 179D deduction.


Interior Lighting




Building Envelope


Hear From Your Peers:

“alliantgroup made the process itself highly organized and very simple for us. The team was able to secure the necessary documentation, such as the allocation letters, with minimal involvement from us. Ultimately, the result of their hard work was a sizeable tax deduction for us.”

– Benjamin Nwankwo, AWA Business Corp

alliantgroup In The News:

If you have a project that may qualify, please contact us today for a gratis assessment or complete the form below.