§179D Case Studies

Qualifying Area: 485,830 sf
Qualifying System: Lighting, HVAC, Envelope
Deduction/sf: $1.80
Total 179D Deduction: $825,894
Qualifying Area: 80,377 sf
Qualifying System: Lighting
Deduction/sf: $0.43
Total 179D Deduction: $34,562
Qualifying Area: 81,418 sf
Qualifying System: Lighting, HVAC, Envelope
Deduction/sf: $1.20
Total 179D Deduction: $97,702
Year Constructed: 2008
Building Size: 373,922 sf
Energy-efficient Improvements: High Efficiency Lighting and Controls
Reference Building Lighting Power Density: 1.534
Actual Building Lighting Power Density: .7514
Percent Energy Savings: 51.02%
IRS Threshold for Full $1.80sf 179D Deduction: 50%
Facility qualified for $0.60 per sf deduction: $224,353
Year Constructed: 2006
Building Size: 76,318 sf
Energy-efficient Improvements: High Efficiency Lighting and Controls, Upgraded Insulation, Upgraded HVAC Systems and Controls
Reference Building Annual Energy Costs
(per computer model):
$49,596
Actual Building Annual Costs
(per model):
$13,898
Percent Energy Savings: 72%
IRS Threshold for Full $1.80sf 179D Deduction: 50%
Facility qualified for full $1.80 per sf deduction $137,372
Year Constructed: 2006
Building Size: 114,000 sf
Energy-efficient Improvements: High Efficiency Lighting, Upgraded Insulation, Upgraded HVAC Systems
Reference Building Annual Energy Costs
(per computer model):
$68,501
Actual Building Annual Costs
(per model):
$17,508
Percent Energy Savings: 74%
IRS Threshold for Full $1.80sf 179D Deduction: 50%
Facility qualified for full $1.80 per sf deduction $205,200