Primary Designers of Energy Efficient Public Buildings May Amend Returns to Claim §179D Tax Deductions
§179D of the Energy Policy Act of 2005 provides energy tax deductions for investments in “energy efficient commercial buildings” that are designed to increase the efficiency of energy-consuming functions. For government owned buildings, the person(s) primarily responsible for designing the building or project may be able to claim the §179D deduction. The Primary Designer may [...]