IRC Section 179D
Up to $5.00 per square foot in federal tax deductions.
Section 179D rewards businesses for energy-efficient upgrades. LED lighting alone often qualifies — and we handle the certification.
What is Section 179D?
The Energy-Efficient Commercial Buildings Deduction (IRC §179D) allows building owners and tenants to deduct the cost of energy-efficient improvements — including LED lighting, HVAC, and building envelope upgrades.
Following the Inflation Reduction Act, the maximum deduction increased to up to $5.00 per square foot for qualifying projects.
Who qualifies?
- Commercial building owners
- Tenants paying for the improvements
- Designers of public buildings (architects, engineers)
- Tax-exempt entities (allocated deduction)
How we help you claim it
Qualify
We benchmark your LED upgrade against ASHRAE standards to confirm eligibility.
Certify
Our independent third-party engineers prepare the required 179D certification.
Document
You receive a tax-ready package for your CPA — clean, audit-defensible.
Lights Clear USA is not a tax advisor. Always consult your CPA for the application of Section 179D to your specific tax situation.
Ready to cut your energy bill by up to 70%?
Get a free, no-obligation lighting assessment from Lights Clear USA. Zero out-of-pocket options available.