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In the fast-paced world of commercial real estate and construction, the Section 179D tax deduction is a powerful tool for encouraging energy-efficient buildings. It offers significant tax savings for newly constructed buildings or upgrades to interior lighting, HVAC, and building envelope systems. But with the One Big Beautiful Bill Act (OBBBA) introducing changes effective as of July 4, 2025, and confusion around deadlines, forms, and compliance causing hesitation—especially among architects, contractors, and design professionals—it's easy to get tripped up by misinformation. You've likely heard colleagues venting about hurdles associated with securing allocation letters or questioning if retrofits even count.

Section 179D: A New Chapter Begins

On December 20, 2019 President Trump signed into law H.R. 1865 the Further Consolidated Appropriations Act, a $1.4 trillion federal spending bill. Included in this bill are numerous tax extenders, including an extension of the 179D Deduction. The extension of 179D means that building owner and designers of government owned buildings, placed in service through the end of 2020 can now claim benefits under 179D worth up to $1.80 per square foot. Taxpayers also have the ability to amend returns to claim missed tax incentives from previous years. To find out if you qualify contact our experts today by calling 502-384-9078 or click here to email.

The bipartisan budget deal that passed on Friday, February 9, 2018 includes welcome news for building owners who have invested in energy efficiency as well as the architects and construction firms who’ve delivered their energy-efficiency projects.

Concord is pleased to report the following breaking developments from D.C.:

Concord’s role as Co-Chair of the Coalition for Energy Efficient Jobs & Investment’s Steering Committee was recently reported by Business First Louisville. To learn more about our efforts, and to read the article click here.

It’s finally done.

Congress has passed a tax extenders package that renews the Section 179D energy-efficient building deduction for two years — 2015 and 2016. (The 2015 renewal applies retroactively to buildings placed into service since the beginning of this year.)

With the expiration of Section 179D approaching at the end of 2013, Andrew Goldberg, the managing director of government relations and outreach for the American Institute of Architects, argues in the latest edition of the AIA’s journal that Congress should extend the provision.