Pre-2023: By claiming a Section 179D deduction, a taxpayer can receive a deduction of as much as $1.80 (plus an inflation adjustment) per square foot of their commercial building if they make eﬃciency improvements above certain energy thresholds. 2023 and Later: The 179D deduction allows building owners, REITs, architects, designers, engineers, and construction companies to claim up to $1.00 per square foot for energy-efficient buildings and up to $5.00 per square foot (plus an inflation adjustment) for energy-efficient buildings that meet labor standards.