Building Type: High SchoolProject Type: RetrofitQualifying Systems: HVACSquare Footage: 233,366Energy Savings: 50.90%Deduction Per Square Foot: $1.80Total Section 179D Deduction: $420,058.80
An architectural firm in the South was awarded the contract by a school system in the southern United States to design and facilitate the school system’s energy efficiency and building upgrades. One of the schools was a high school with 233,366 SF and the need for HVAC upgrades. High efficiency packaged and split system heat pumps were installed along with a complete lighting retrofit.
The architects were allocated the Section 179D deduction by the school system, resulting in a $420,058.80 deduction for this high school. The building qualified for the whole building Section 179D deduction as a result of reducing the power and energy costs by 50.90% as compared to a reference baseline property.