179d Tax Deduction 2025. In a §179d analysis, the building’s and the improvements’ energy performance are modeled. The deduction amount is calculated based on building square footage and energy efficiency improvements in systems like lighting, hvac, and the.

Section 179d of the u.s. 179d allows for a deduction of up to $1.88 per square foot for properties placed in service before 1/1/2023 and up to $5.00 per.