EPAct 179D Deduction for Architects

A Valuable Tax Incentive that Rewards Energy-Efficient Design

Is Your Firm Eligible?

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You’ve Got a Firm to Run.  Let Us Help Keep the Capital Flowing. 

You’re an innovator.  You’re doing important work every day.  And your green designs are making a critical impact. Every dollar counts – why pay more taxes than you actually owe?

Enter Capstan Tax Strategies.

We can work with your firm and your tax professional to deliver tax savings based on energy-efficient design – and we’ll make it easy.

01

What Is The EPact 179D Deduction?  

  • Federal tax deduction that incentives energy-efficient construction and design
  • In play for properties placed-in-service 1/1/2006 – present 
  • Available for newly constructed properties and those that have undergone an energy retrofit 
  • New legislation has lowered the reduction in energy consumption required to qualify – easier to claim  

02

How Can Architects Benefit From EPAct 179D?

  • Designers of government buildings and properties owned by tax-exempt entities may actually claim the 179D Deduction themselves  
  • The Deduction will be allocated to the architect by the building’s owner  
  • There can be more than one qualifying design professional on a project  
  • This is a tremendous incentive for architects – a building owner would have to reduce his basis by the amount of the Deduction, but a designer can simply take the entire Deduction as benefit  

    03

    What Kind Of Benefit Does The 179d Deduction Bring? 

    • Deduction is based on efficiency increase over a baseline  
    • Deduction is per square foot, so the larger the property, the larger the deduction  
    • Recent legislation has increased the possible maximum deduction to $5.36/SF (with inflation adjustment)

    Want to Explore Your Firm’s Eligibility?  

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