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Energize Ohio

Ohio State University Extension


Energy Efficient Commercial Buildings Tax Credit

Incentive type: 
Energy Efficiency

Equipment Insulation, Water Heaters, Lighting, Lighting Controls/Sensors, Chillers , Furnaces , Boilers, Heat pumps, Central Air conditioners, Caulking/Weather-stripping, Duct/Air sealing, Building Insulation, Windows, Doors, Siding, Roofs, Comprehensive Measures/Whole Building


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


Tax deduction of up to $1.80 per square foot

Contact Information: 
U.S. Internal Revenue Service
1111 Constitution Avenue, N.W.
Washington, DC 20224

Phone: (800) 829-1040 
Web Site:

Created by the Energy Policy Act of 2005, and extended by Emergency Economic Stabilization Act of 2008, the Commercial Building Tax Deduction establishes incentives of up to $1.80 per sq. foot for energy efficient improvements to commercial buildings.   To qualify, buildings must save at least 50% of the heating and cooling energy of a building that meets ASHRAE Standard 90.1-2001.   Partial deductions are available to improvements affecting one of three building systems: the building envelope, lighting, and heating and cooling systems.

More information and Frequently Asked Questions from the Commercial Building Tax Deduction Coalition can be found here.  Energy Star offers more information on the tax credits, including a list of software for calculating savings here.