[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-304629-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-304629-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","how-epact-building-tax-incentives-support-retrofits-retrofit-magazine","How EPAct Building Tax Incentives Support Retrofits - Retrofit Magazine","","Energy Policy Act (EPAct) tax deductions are increasingly used by retrofitters and by designers of government building energy-efficiency measures. The article explains EPAct Section 179D incentives, including immediate deductions for qualifying energy-reducing investments, and how benefits differ between whole-building eligibility and subsystem upgrades such as lighting, HVAC, and building envelope. It also covers commercial and government building participation and outlines how Rev. Proc. 2011-14 enables property owners to catch up on missed deductions.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/general/","General",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/how-epact-building-tax-incentives-support-retrofits-retrofit-magazine/304629/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/how-epact-building-tax-incentives-support-retrofits-retrofit-magazine/304629.png","ImageObject",442,249,{"name":42,"@type":43},"Jiven","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What immediate tax deductions does EPAct Section 179D provide?","Question",{"text":62,"@type":63},"Buildings with qualifying energy-reducing investments can obtain immediate tax deductions of up to $1.80 per square foot. If the project does not qualify on a whole-building basis, deductions can reach up to 60 cents per square foot for key subsystems such as lighting, HVAC, and the building envelope.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"Which building types most commonly qualify for the full $1.80 incentives in the commercial sector?",{"text":67,"@type":63},"The article notes that warehouses, industrial buildings, and hotels most frequently qualify for the full $1.80 incentives. It also highlights that LED lighting retrofits have become especially popular in the past year.",{"name":69,"@type":60,"acceptedAnswer":70},"How does Rev. Proc. 2011-14 help building owners with missed EPAct deductions?",{"text":71,"@type":63},"Rev. Proc. 2011-14 allows property owners to report missed EPAct deductions on the current-year return without amending prior-year filings. The retroactive catch-up is handled by filing IRS tax form 3115 with the building owner’s current tax return.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},304629,1790149468,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,113,118,123],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":110,"show_sort_weight":111,"slug":112},17,"Forms",40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},21,"Paper Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":4,"slug":125},158,"general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":124,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":30,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":33,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":26},1099513958607,"https://ap-avatar.wpscdn.com/avatar/100002390cf8733938c?x-image-process=image/resize,m_fixed,w_180,h_180&k=1778829742770036399","How EPAct Building Tax Incentives Support Retrofits-Retrofit Magazine [http://retrofitmagazine.com/how-epact-building-tax-incentives-support-re..](http://retrofitmagazine.com/how-epact-building-tax-incentives-support-re..) .  \nRetrofit Magazine  \n About  \n Contact Us  \n Media Kit  \nFeatures  \n News  \n Products  \n Online Exclusive  \n Resources  \n Interact  \n Subscribe  \nHow EPAct Building Tax Incentives Support Retrofits  \nWritten By Charles R. Goulding, CPA; Charles G. Goulding; and Raymond Kumar, CPA  \nBusiness,Features,Guidance  \nNow completing their seventh year, Energy Policy Act (EPAct) deductions are used increasingly by  \nretrofitters in the commercial building sector and by designers of government building energy-efficiency  \nmeasures. We’ll explain why EPAct tax benefits are steadily becoming more popular and where most of the  \ntax incentives are utilized.  \nSection 179D Tax Definitions  \nPursuant to EPAct Section 179D, buildings making qualifying energy-reducing investments in their new or  \nexisting locations can obtain immediate tax deductions of up to $1.80 per square foot.  \nIf the project doesn’t qualify on a “whole building” basis for the maximum $1.80 per square foot immediate  \ntax deduction, there are tax deductions of up to 60 cents per square foot for each of the three major building  \nsubsystems: lighting, HVAC and envelope. The building envelope is every item on the building’s exterior  \nperimeter that touches the outside world, including roof, walls, insulation, doors, windows and foundation.  \nThe following chart illustrates the magnitude of tax benefits available at different square footage breakpoints:  \n1 of 8 11/27/2012 10:10 AM  \nHow EPAct Building Tax Incentives Support Retrofits-Retrofit Magazine [http://retrofitmagazine.com/how-epact-building-tax-incentives-support-re..](http://retrofitmagazine.com/how-epact-building-tax-incentives-support-re..) .  \nCommercial Buildings  \nIn the commercial sector, EPAct is now being utilized by virtually all major building categories, including warehouses, industrial, retail, hotels, car dealerships and restaurant chains. Because the tax incentive is based on square footage, the biggest beneficiaries are large buildings and/or property owners with multiple  \nbuildings.  \nIn the commercial sector, the building categories that most frequently qualify for the full $1.80 incentives are warehouses, industrial buildings and hotels. In the past year LED lighting retrofits have become a very popular category. (Our firm has published articles about each of these categories. The articles are available on our website.)  \nGovernment Buildings  \nIt may be surprising to know that as many, if not more, government buildings have achieved EPAct 179D  \ndeductions as compared to commercial buildings. For government projects, the incentive goes to the design  \nparty or parties responsible for the energy-efficient design.  \nBuildings at all levels of government are eligible for designer tax incentives, including federal, state and  \nlocal. Frequent qualifying  \nprojects include:  \n Federal – all branches of the U.S. military and all federal departments, including the Veterans Administration  \n State – state universities (most common), courthouses and state prisons  \n Local – kindergarten through 12th grade public schools (most common), city halls, police departmentsand public libraries  \nOne of the most common projects impacting all government agencies is parking garages. EPAct-eligible  \ngovernment garages include city garages, airport garages, state university garages, community college  \ngarages, VA hospital garages, state hospitals, sports stadiums and convention centers.  \nPages: 1 2>>  \nRelated Posts  \n2 of 8 11/27/2012 10:10 AM  \nHow EPAct Building Tax Incentives Support Retrofits-Retrofit Magazine [http://retrofitmagazine.com/how-epact-building-tax-incentives-support-re..](http://retrofitmagazine.com/how-epact-building-tax-incentives-support-re..) .  \nRetrofit Magazine  \n ","cbCaii7HOmXAMMnV","https://ap.wps.com/l/cbCaii7HOmXAMMnV","pdf",215758,"English","# Section 179D Tax Definitions\n## Commercial Buildings\n## Government Buildings\n# Catching Up On Missed Deductions\n## Using Rev. Proc. 2011-14\n# Increased EPAct HVAC and Building Envelope Projects","[{\"question\":\"What immediate tax deductions does EPAct Section 179D provide?\",\"answer\":\"Buildings with qualifying energy-reducing investments can obtain immediate tax deductions of up to $1.80 per square foot. If the project does not qualify on a whole-building basis, deductions can reach up to 60 cents per square foot for key subsystems such as lighting, HVAC, and the building envelope.\"},{\"question\":\"Which building types most commonly qualify for the full $1.80 incentives in the commercial sector?\",\"answer\":\"The article notes that warehouses, industrial buildings, and hotels most frequently qualify for the full $1.80 incentives. It also highlights that LED lighting retrofits have become especially popular in the past year.\"},{\"question\":\"How does Rev. Proc. 2011-14 help building owners with missed EPAct deductions?\",\"answer\":\"Rev. Proc. 2011-14 allows property owners to report missed EPAct deductions on the current-year return without amending prior-year filings. The retroactive catch-up is handled by filing IRS tax form 3115 with the building owner’s current tax return.\"}]","How EPAct Building Tax Incentives Support Retrofits - Retrofit Magazine | PDF",1789815515]