§179D Verification
Forensic-grade documentation for the commercial building energy efficiency tax deduction. Up to $5.94 per square foot before the June 2026 sunset.
The Opportunity
Section 179D of the Internal Revenue Code allows a tax deduction for commercial buildings that meet energy efficiency standards. Under the Inflation Reduction Act, the maximum deduction increased to $5.00/ft² (indexed to $5.94 in 2026) for buildings meeting prevailing wage and apprenticeship requirements.
The deduction applies to: envelope (insulation, windows, roofing), HVAC systems, and interior lighting. Most commercial buildings qualify for at least partial deductions, yet the majority of eligible square footage remains unclaimed due to documentation complexity.
How Aethex Verifies §179D Eligibility
Thermal profiling of building envelope using calibrated IR sensors
HVAC efficiency measurement via temperature differential analysis
GPS-locked, timestamped capture with Solana blockchain anchoring
Automated cross-reference with ASHRAE 90.1 baseline standards
PDF documentation packets formatted for IRS and certifier submission
Time-Sensitive
The §179D deduction sunsets on June 30, 2026. Buildings documented after this date may not qualify under current rates. Portfolio owners with multiple properties should begin verification immediately to maximize capture before the deadline.
Start verification →