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Section 179D Energy Efficient Building

Up to $5.81/sq ft

Can You Write Off Section 179D Energy Efficient Building?

Short answer: Section 179D Energy Efficient Building — OBBBA 2026 New Deductions

Energy efficient commercial building deduction (must begin construction before 6/30/26).

Records to keep: Keep receipts and document business use. Deductible if ordinary and necessary for your trade or business.