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179D – US Federal Tax Deduction

The Federal Government-US Department of Energy offers federal tax deduction monies of up to $.60/square foot for qualifying commercial properties that install energy efficient lighting. This “179D Commercial Buildings Energy Efficiency Tax Deduction” began on January 1, 2006. Congress votes each year to renew this program. FUSE is a sponsor of 179D.

First, FUSE conducts a detailed review of the commercial property’s energy efficient lighting system. FUSE then utilizes this information to calculate the Customer’s tax deduction value through its adherence to and usage of the 179D energy savings & lighting guidelines. FUSE then signs off on and provides all needed USDOE paperwork to the Customer. The Customer can then take this certified tax deduction paperwork to its accounting department to be applied at tax season.

Example: if a Customer’s property (new build or existing) were 100,000 square feet, and the property installed energy efficient lighting that meets the savings calculations-lighting guidelines required, the property would qualify for and receive a tax deduction-benefit of:


*equals $12,600.00 at a 21% Corporate Tax Rate.

Note: if your commercial property installed energy efficient lighting during 2006-2017; it qualifies for a retroactive tax deduction. Ask your FUSE rep for details.