179D Deduction

The 179D Energy Efficient Commercial Building Deduction provides a tax incentive of up to $1.80 per square foot of commercial buildings. The deduction applies to the design and installation of energy efficient systems, such as HVAC, Lighting, and Envelope systems. The 179D is available to building owners as well as the designers and builders of government owned buildings. 

  • Engineering Services
    • Structural
    • Mechanical, Electrical, Plumbing
    • Civil & Environmental
    • Other Specialty Engineering

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  • Design and Analysis
    • Feasibility Studies
    • SD, DD, & CD Development
    • CAD & BIM Modeling
    • Diagnostics Engineering

Many owners, officers, and CPAs of engineering firms are unaware that they are eligible for valuable federal and state Research & Development (R&D) Tax Credits. However, due to the expansive definition of R&D for tax credit purposes, many of the design and engineering activities performed by engineering firms during the Schematic Design, Design Development, and Construction Documentation phases often qualify for such treatment. 

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Example of Qualified Activities

Engineering Firm Case Study

ItemAverage Annual Amount
Gross Revenues$4,500,000
Total Payroll$2,500,000
Qualified Research Expenses (QREs)$900,000
Net Federal Credits$49,500
Net State Credits$27,500
Total Net Federal and State Credits$77,000

R&D for Engineering

Other Incentives