| Location | Lighting | Square Footage | Accelerated Tax Benefit |
| Peoria, AZ | $0.60 | 40,920 | $24,552.00 |
| Helenda, MT | $0.60 | 91,725 | $55,035.00 |
| Temecula, CA | $0.60 | 135,380 | $81,228.00 |
| Brooklyn, NY | $0.60 | 135,901 | $81,540.60 |
| Davie, FL | $0.60 | 258,242 | $154,945.20 |
| Total | $397,300.80 | ||
179D Energy Policy Act
The 179D energy certification calculates the tax deduction achieved from the installation of energy-efficient assets, including HVAC, building envelope, and lighting. The building may qualify for up to $1.80 per square foot ($0.60 per square foot for each system); however, partial deductions are allowed for lighting. The 179D energy deduction is available for newly constructed or energy renovated commercial buildings as well as apartment buildings 4 stories or more. Commercial property owners who pay taxes can claim the benefit with the exception of government-owned buildings where the tax deduction may be allocated to the designer. In order to qualify for these deductions, an analysis of your energy savings is required by a qualified firm like Engineered Tax Services. The savings are significant can additional tax benefits are often identified through the engineering process. Contact ETS for more information.
