Green and Holistic Optimization of Sustainable Technology Management Consulting

Section 179D of the Internal Revenue Code provides a tax deduction for energy-efficient commercial buildings. This incentive encourages businesses to invest in energy-efficient building systems, such as lighting, HVAC (heating, ventilation, and air conditioning), and the building envelope. The deduction is available for building owners, designers, and contractors who make qualifying energy-efficient improvements to new or existing commercial buildings.

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The deduction allows eligible parties to claim a deduction of up to $1.80 per square foot of the building's floor area for achieving certain energy efficiency levels. The deduction is subject to specific requirements and can be allocated among the building's eligible parties (such as architects, engineers, and contractors) based on their respective contributions to the energy-efficient improvements. The 179D tax incentive is designed to promote sustainability and energy efficiency in commercial buildings, while also providing potential financial benefits to those who invest in these improvements.