Unlock Savings from Past Energy Upgrades

PE-led 179D certification that frequently opens the door to significant hidden cost reductions. Qualifying HVAC, lighting, or envelope upgrades may yield deductions up to $5.81/ft²

What is EPAct 179D?

The EPAct 179D tax deduction, expanded by the Inflation Reduction Act (IRA) of 2022, rewards businesses for energy-efficient improvements to commercial buildings. Qualifying upgrades include:

– HVAC and hot water systems
– Interior lighting
– Building envelope (insulation, windows, roofing)

179D Deductions - Siec
179D Deductions - Siec

Who Qualifies?

At SIEC, we help a wide range of property owners, lessees and designers unlock EPAct 179D savings. You may qualify if you own, design or lease (and paid for the upgrades) for:

  • Commercial Properties: Offices, retail stores, hotels, warehouses. Perfect for boosting your bottom line with energy upgrades.
  • Industrial Facilities: Manufacturing plants, distribution centers. Ideal for cutting energy costs in high-use environments.
  • Multi-Family Housing: Apartment buildings with 4+ stories. Great for retrofitting older structures.
  • Mixed-Use Buildings: Commercial-residential hybrids (4+ stories). Maximize savings across diverse spaces.
  • Government and Tax-Exempt Projects: Schools, universities, hospitals, libraries, municipal buildings, military bases, tribal lands, churches (with energy-as-a-service agreements). Designers can claim deductions here.
  • Self-Storage Facilities: Energy-efficient upgrades in growing storage assets could qualify.

Even if you upgraded since 2006, you can claim retroactive deductions without amending past returns. 

Your 179D Savings at a Glance

Discover exclusive 179D insights with SIEC’s proven expertise. Download our guide to access detailed savings rates, real-world case studies, and a step-by-step planning tool tailored for your property.

179D Opens the Door. Optimization Delivers Ongoing Gains

EPAct 179D is a practical fast first step, not SIEC’s primary identity. Recover value from past qualifying work, then engage our PE-led team for ventilation, CFD, and energy optimization that drives 10, 25% hidden cost and output gains without downtime.

Why It Matters

The EPAct 179D deduction is a game-changer for your bottom line:

  • Big Savings: Up to $5.81/ft² in 2025 or $1.88/ft² for pre-2023 projects.
  • Retroactive Claims: File for upgrades since 2006 on your current return.
  • Simplified Pre-2023 Rules: No labor compliance needed, plus partial deductions for single systems.
  • Improved Cash Flow: Offset past or future project costs with zero upfront investment.

179D Deductions - Siec
179D Deductions - Siec

How SIEC Helps

SIEC makes claiming your 179D deduction easy and profitable. Our licensed engineers offer two pathways:

ASHRAE Standards Path (Energy Modelling)

  • Ideal for new builds or high-efficiency retrofits.
  • Compares to ASHRAE 90.1 standards.
  • Advantage: Pre-2023 projects qualify with simpler rules and system-specific deductions.

Alternative Retrofit Path (2023+ Projects)

  • Perfect for older, less efficient buildings.
  • Measures pre- and post-retrofit energy use.
  • Advantage: Easier qualification for outdated systems.

Our Process:

  • Site Inspection: We verify your upgrades.
  • Energy Modelling: We calculate savings for IRS compliance.
  • IRS Documentation: We provide audit-ready reports.

What Sets SIEC Apart:

  • Certified Filings: IRS-compliant documentation you can trust.
  • Dual-Path Expertise: Maximize savings for any project timeline.
  • Document Reconstruction: Recover lost records for past upgrades.
  • Proven ROI: Clients see a 3:1 return on certification costs on average.

Frequently Asked Questions

Do I need to amend past tax returns?

No. File retroactive claims since 2006 on your current return

What if I lost old records?

Our document reconstruction service has you covered

Can I claim for partial upgrades?

Yes. Single systems like lighting qualify

How long does the process take?

Typically 2-4 weeks, depending on project scope

What if my savings are below 25%?

We’ll explore all options to maximize your deduction

Find Out What Your Facility May Have Already Earned

Share your square footage, location, and a brief description of past HVAC or lighting upgrades. A PE-led engineer responds within one business day.

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