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The 179D incentive is a federal tax deduction available to Architects, Engineers, and Contractors for their work on newly constructed and renovated government buildings. Commercial property owners are also able to claim this valuable tax incentive. Designers and builders of K-12 schools, city and county buildings, state universities, and federal and military buildings are taking advantage of this lucrative tax incentive for energy-efficient HVAC, lighting, and building envelope scope of work.

For buildings finished in 2023, the deduction rate increases up to $5.00 per square foot and extends to buildings owned by certain tax-exempt entities;  tribal properties, places of worship, and non-profit organizations such as universities and hospitals are all eligible for the incentive. For buildings completed before 2023, the incentive is $1.80 per square foot.


¤ BRAYN Consulting LLC is a niche consulting firm empowering businesses with specialty tax incentives. Our team of experts collaborates with your CPA firm to maximize your tax benefits. Together, we drive your business prosperity.

⇒ Contact us to explore the opportunities and drive your business forward.