These three National Guard buildings in Johnston, IA were constructed using energy-efficient materials and techniques. As a result, they qualified for 179D energy tax deductions. Engineered Tax Services uncovered a total of $152,250 in tax savings spread across three buildings.
| Location – Johnston, IA | Square Footage | Tax Benefit |
| RC Building | 172,205 | $103,323.00 |
| MEPS Building | 27,605 | $33,126.00 |
| USA REC Building | 13,168 | $15,801.60 |
| Total Building Cost | $152,250.60 |
