179D Tax Benefits

EPACT 2005 - 179D Federal Tax Deductions

Only 1% of those due 179D tax benefits for past projects have taken advantage of these deductions. This is due to the lack of awareness and the inability to conduct modeling validation on their own.


The Energy Efficient Commercial Building Tax Deductions was established under 179D of the Internal Revenue Code. This section was added as a result of the Energy Policy Act of 2005. 179D provided deductions with respect to Energy Efficient property placed into service from January 1, 2006 through December 31, 2013.

Under this legislation, companies may receive up to $1.80 per square foot (or up to the cost of the qualifying property) as an immediate tax deduction. This deduction is in lieu of depreciating the property over its standard MACRS recovery period (generally 39-years). Both New Construction and Retrofit Projects can quality for the deduction.

The Process:

I.C. Enterprises has partnered with a group of engineering and tax professionals that will help you obtain the required IRS Certification and Energy Models necessary to claim the 179D Deductions. Our Engineers will compile the required documentations and calculate the total amount of your deductions. This turnkey approach to the 179D study will provide you with the single report designed to help you meet the documentation requirements outlined in 179D and related IRS guidelines.

Partial Deductions:
($0.60 per Square Foot) can be captured for each:

  • Building Envelope: Save $0.60 per square foot for a 10% reduction. HVAC/Water Heat/Roof
  • HVAC: Save $0.60 per square foot for a 15% reduction.
  • Lighting: Save $0.60 per square foot for a 25% reduction.
  • Partial credit: 30-60 cents for a 25-40% reduction in lighting power density
  • Receive $1.20 or $1.80 for meeting requirements in multiple categories.

The Following Building Types Qualify:

  • Commercial buildings (any size)
  • Apartments, four or more stories, for lease
  • Commercial renovations
  • Retrofits of government owned buildings

Qualification Requirements:

  • Energy Modeling utilizing DOE and IRS approved software
  • Energy Modeling by an independent, unrelated party
  • Inspection and testing by qualified engineer or contractor registered in the jurisdiction

Government Owned Buildings:

Architects, Engineers, Energy Saving Companies, Contractors and other designers of improvements to government owned buildings are eligible to claim the 179D Tax Deduction for the design of either newly constructed or retrofitted buildings between 12/31/05 and 1/01/2014. Contact us to learn more about this valuable service at 888-994- Roof

Asset Retirement Studies for Building Owners


Do you have ghost assets on your books?

For two years starting on January 1, 2012 the IRS Temporary Regulations allow for the retirement of structural components previously disposed of.

Building Owners can reduce their Tax Liability if they have:

made renovations to their building or replaced building components, such as a ROOF, doors, windows, HVAC equipment, lighting, etc.

Write off the Structural Components previously removed from service and reduce your tax liability in the current year.

Our Asset Retirement Studies allocate direct and indirect costs to specify assets based upon the original cost of the building, less depreciation. This ensures you receive the maximum benefit allowed with the IRS guidelines.

Our Engineers and Experts determine building component costs every day; it is what they do as an engineering based cost segregation firm. An Asset Retirement Study is a limited scope engagement in which we are applying engineering & costing methodologies to one or several large assets.

Furthermore, they will defend the findings at no charge to the client.

Contact Us for a free analysis and information at 888-364-Roof.


Request a Quote
Photo Gallery
Check out images of the IC Enterprise Inc. team at work on past projects and glance into our roofing process!

Click here to view.