The 179D tax deduction is available to commercial building owners or designers of energy efficient buildings owned by a government entity. The federal tax deduction under this program is worth up to $1.80 per square foot for a qualifying energy efficient property. In order to qualify for the tax deduction under Section 179D, the owner or designers of the building must install or make improvements to the interior lighting system, HVAC system, and building envelope that reduces energy costs by at least 50% compared to a building that meets the minimum requirements of Standard 90.1-2001.