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179D ~ What is it?

Under the 2005 Energy Policy Act, a tax deduction of up to $1.80 per square foot is possible for the business owner or developer. This tax deduction specifically applies to those commercial buildings that notably reduce their interior lighting energy costs, as well as heating, cooling, and building envelope. Buildings can partially qualify for $0.60 for HVAC, $0.60 Building envelope, and $0.60 Lighting.

With the phase out of T12 lamps (with other lamps soon to follow) and HVAC manufacturers increasing the production of high efficiency equipment, the retrofit market is quickly growing. The decision for property owners to retrofit entire systems becomes easier the quicker the investment returns. The combination of energy savings with tax incentives and rebates helps accelerate that return.

With the EPACT’s 179D tax deduction comes one of the largest incentives in the commercial real estate industry. Often times the addition of the 179D tax deduction can accelerate the return to under a year for lighting retrofits and 20-40% in HVAC and envelope renovations.  Contact us today to see how the 179D can help your bottom line.

C & J  Provides specialization in providing commercial property owners with strategic tax advantages accelerating your ROI through energy based tax deductions and accelerated depreciation methods. All of our certification standards follow strict IRS guidelines and procedures, allowing you to take advantage of the federal tax incentives for energy efficient construction. You already spent the money to make your building more efficient call us today to take advantage of the 179D tax deduction

How can C & J LED Lighting and Signage help?

We can help you from design to certification assuring that you take advantage of the federal tax incentives for energy efficient construction. You will receive certified by the IRS to perform all energy analysis and site inspections.


  • Reduction in annual energy costs for three qualifying categories.
  • Energy Analysis performed to justify savings.
  • Inspection by qualified a Engineer or Contractor in the Jurisdiction.

What Qualifies?

  • Building Envelope: Save $0.60 per square foot for a 16 2/3% reduction.
  • HVAC: Save $0.60 per square foot for a 16 2/3% reduction.
  • Lighting: Save $0.60 per square foot for a 16 2/3% reduction.
  • Partial credit: 30-60 cents for a 25-40% reduction in lighting power density
  • Receive $1.20 or $1.80 for meeting requirements in multiple categories.

Who Qualifies?

  • Commercial Buildings (Any Size)
  • Apartments, four or more stories, for lease
  • Commercial Renovations
  • New Construction

Who Saves?

  • Commercial Buildings (Any Size)
  • Building Owner at the time of the building improvement
  • Public Buildings: The owner may allocate the deductions to the Architect, Engineer, Contractor, or Energy Consultant.

Time Frame?

Building must be completed or renovated between December 31, 2005 and January 1, 2014.

To view the complete IRS notice please Visit Here

Contact Us Today
and get qualified for this
great opportunity to save you even more money!

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