Yes. The Section 179D deduction can be allocated to engineering, architecture, and construction entities responsible for the design components of government-owned, energy-eﬃcient buildings.
Since the owners of these public buildings are nontaxable entities, the deduction goes to the primary designers of the buildings—the engineering, architecture, and construction entities that qualify as designers. The deduction incentivizes designers of government-owned buildings to utilize energy efficient systems and components within construction projects.
An entity is considered responsible for the building’s design components if it creates a building’s technical speciﬁcations. Any entity that installs, repairs, or maintains a property is not considered a designer for the purposes of this deduction.