Section 179D energy-efficient commercial building deduction: a reminder for projects already underway
Although the June 30, 2026 deadline for the Section 179D energy-efficient commercial building deduction has passed, projects that began construction on or before that date may still be eligible for a significant per-square-foot deduction. Building owners with projects already underway should act now to confirm eligibility, secure required third-party certification, and file Form 7205 before documentation becomes difficult to reconstruct.
