Commercial
Energy Tax Credit
A tax deduction of up to $1.80 per square foot is available to owners
or designers of new or existing commercial buildings that
save at least
50%
of the heating and cooling energy of a building that meets
ASHRAE Standard 90.1-2001.

Partial deductions of up to
$.60 per square foot can be taken for
measures affecting any one of three building systems: the building
envelope, lighting, or heating and cooling systems.

These tax deductions are available for systems “placed in service” from
January 1, 2006 through December 31, 2013.