Section 179D of the Internal Revenue Code encourages investment in energy efficiency. Commercial building owners and design professionals of government, non-profit, religious, and tribal buildings can claim up to $5.65 per square foot to offset the cost of qualifying energy-efficient projects placed in service in 2024:
HVAC Systems: energy-efficient heating, cooling, and water heating
Lighting Systems: efficient fixtures and “smart” lighting controls
Building Envelope: walls, roof, windows, and insulation systems