EPAct 179D - Legislation Update

Posted by Allison C. on May 19, 2017 8:00:00 AM


Senate Bill S.1068, "A bill to amend the Internal Revenue Code of 1986 to provide tax incentives for increased investment in clean energy", nicknamed "Clean Energy for America Act", was introduced on May 8th, 2017, read twice and referred to the Senate Committee on Finance. Among many other things, this bill includes updates to EPAct 45L Residential Tax Credit and 179D Tax Deduction for Commercial Buildings. (Click on the image above to view the infographic.)

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If passed, what will this mean for EPAct 179D?

  • EPAct 179D will be extended from December 31, 2016– December 31, 2018
  • EPAct 179D will be amended for new buildings built on/after December 31, 2018, and will include the following changes:
    • Standard: Buildings will need to be above the ASHRAE 90.1-2016 standard
    • Amount: $1.00-$4.75/sf for 25% and over the ASHRAE 90.1-2016 standard
      (Increase by $0.25/sf for every 5% over 25% efficiency threshold.)
    • Allocation: Can be allocated to 501(c)3s in addition to government entities
  • EPAct 179F will be added to offer a deduction for existing buildings built on/after December 31, 2018 and will offer $1.25-$9.25/sf for 20% and over the ASHRAE 90.1-2016 standard. (Increase by $0.50/sf for every 5% over 20% efficiency threshold.)

To learn more about the current EPAct 179D Tax Deductionclick here.
If you would like to read the summary on the bill from the Senate Committee on Finance, click here.
If you would like to read the proposed Senate Bill (S.1068) from the Senate Committee on Finance, click here.

Have a project built or renovated before 2016? Find out if your building qualifies for the EPAct 179D Tax Deduction!


Topics: 179D

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