The Energy Efficient Commercial Building Deduction is allowed under IRC Sec. 179D. This code section was originally added by the Energy Policy Act of 2005 and was extended through 2008 legislation. Section 179D now applies to properties placed in service after December 31, 2008 and before January 1, 2014. Unlike most of the incentives I've covered in earlier blog posts, this incentive is based on a deduction and not a credit.
- Building envelope