Lookback candidates
Past HVAC, lighting, or envelope work that may support evaluation.
Also available
EPAct 179D tax deduction support: independent PE certification and lookback documentation when records support evaluation. For manufacturers, building teams, and design partners working with tax counsel. Your CPA files the return—start with the free eligibility checklist for a go/no-go screen.

Facility owners, plant and facility engineers, design partners, and CFOs working with tax counsel on EPAct 179D eligibility and PE certification—not a tax-preparation product.
Section 179D (EPAct) is an energy-efficient commercial buildings tax deduction, not a PE productized tax service. When records and statute align, a 179D lookback builds an engineering picture of installed efficiency systems (HVAC, lighting, and envelope) against a reference baseline. That inventory and model work often surfaces under-documented loads—useful reconnaissance, not a substitute for a full industrial energy audit when capital decisions need ranked ECMs. SIEC provides PE engineering and certification documentation. Your CPA files the return.
Start with the constraint that is costing you most. These paths share measurement and uptime rules.
Conditions that drive calls from plant, EHS, and capital teams.
Past HVAC, lighting, or envelope work that may support evaluation.
Tax counsel needs engineering support alongside their opinion.
Site and model work reveals loads or gaps that may warrant a deeper energy path.
Each step ends with a decision gate before capital or install moves forward.
Facility basics: square footage, systems upgraded, placed-in-service era, approximate cost, available documents, and PWA status for 2023+ work. Order-of-magnitude range and go/no-go. Typically 1–5 business days once complete information is received.
Gate · Gate: go / no-go before any certification engagement
Modeling or measurement pathway as records support, site verification as required, IRS-aligned documentation for your tax advisor. Typically 2–3 weeks after engagement and receipt of supporting documentation.
Gate · Gate: package ready for tax advisor
Clear boundary: engineering certification versus tax opinion. Your CPA applies the deduction on the return.
Gate · Gate: counsel owns tax conclusions
FAQ
For: Plant and facility engineers, design partners, and finance teams working with tax counsel on EPAct 179D eligibility and PE certification.
What helps a first conversation
EPAct 179D PE certification when records support evaluation. Tax filing stays with your CPA. Not a tax product.
PE · measurement-based · response within one business day
Facility type, priority constraint, and timeline. An engineer responds within one business day.