Internal Revenue Code Section 179D

URI: https://gptkb.org/entity/Internal_Revenue_Code_Section_179D
GPTKB entity
Statements (30)
Predicate Object
gptkbp:instanceOf tax provision
gptkbp:administeredBy gptkb:Internal_Revenue_Service
gptkbp:amendedBy gptkb:Consolidated_Appropriations_Act,_2021
gptkb:Inflation_Reduction_Act_of_2022
gptkbp:appliesTo government buildings
commercial buildings
tax-exempt entities (after 2023)
gptkbp:benefit allocation of deduction to designers for government buildings
tax deduction for building owners
gptkbp:citation gptkb:26_U.S._Code_§_179D
gptkbp:dateEnacted 2005
gptkbp:deductionAmount up to $1.80 per square foot (pre-2023)
up to $5.00 per square foot (post-2023, with inflation adjustment)
gptkbp:enactedBy gptkb:United_States_Congress
https://www.w3.org/2000/01/rdf-schema#label Internal Revenue Code Section 179D
gptkbp:improves HVAC systems
building envelope
interior lighting
gptkbp:location gptkb:United_States
gptkbp:partOf gptkb:Internal_Revenue_Code
gptkbp:permanentProvision yes (after 2021)
gptkbp:providesFor energy efficient commercial building deduction
gptkbp:purpose encourage energy efficiency
gptkbp:relatedTo gptkb:energy
tax incentives
gptkbp:requires third-party certification
ASHRAE Standard compliance
qualified energy efficient improvements
gptkbp:bfsParent gptkb:Energy_Efficient_Commercial_Buildings_Deduction
gptkbp:bfsLayer 7