Section 179D Planning and Deductions tax Logic CRE north carolina

What is Section 179D?

Section 179D provides a tax deduction for qualifying energy-efficient improvements to commercial and certain multifamily buildings. When a project meets the standard, owners and eligible designers can take a per-square-foot deduction, often worth significant savings on projects placed in service before current deadlines. Effective planning helps you document those upgrades, claim the deduction, and improve after-tax returns on your properties.

How Section 179D Works For CRE Owners

Section 179D rewards energy-efficient lighting, HVAC, and building envelope upgrades with a per-square-foot deduction. We help you identify projects that qualify, coordinate the required engineering certification, and package everything so your CPA can claim the deduction correctly. The result: lower current-year tax liability and stronger after-tax cash flow on qualifying properties.

179D Energy-Efficiency Deduction

Owners and eligible designers can claim a per-square-foot deduction for lighting, HVAC, and building-envelope systems that meet current ASHRAE energy standards. These deductions can reach up to $5.81 per square foot for projects meeting prevailing wage and apprenticeship requirements.

179D Expensing for Qualifying Improvements

For qualifying improvements, 179D allows certain energy-efficient systems to be expensed immediately rather than depreciated over time. We manage the engineering certification and documentation so your CPA can apply the deduction accurately and maximize current-year tax savings.

Section 179D Planning and Deductions

Simple – Strategic – Time Sensitive

steps we follow to
capture your 179D deduction

We guide your team from first conversation to final 179D report so you stay ahead of key deadlines and know exactly what to expect.

Discovery & Project Fit

We review your projects, timelines, and property types to confirm where Section 179D applies and how it fits with your broader tax strategy.

Engineering Analysis & Certification

Qualified 179D engineers model energy performance, verify savings, and prepare the certification needed to support your deduction.

Final 179D Report & Filing Support

You receive a complete 179D package, and we coordinate with your CPA so they can file the deduction cleanly.