Can Multiple Designers Share a 179D Deduction?
How an owner-approved division and one reconciliation ledger can support multiple designers without duplicating the building deduction.

NABiTax helps building owners, designers, and organizations identify, document, and maximize federal energy tax incentives.
179D • Cost Segregation • ITC • Direct Pay
Choose your role to see the incentives that may apply to your project.
Commercial Building Owner
Section 179D can provide a federal tax deduction for qualifying energy-efficient improvements to commercial buildings.
Eligibility and deduction amounts depend on the project, applicable tax year, building characteristics, and IRS requirements.
Potential qualifying areas include:
Also available to owners
A cost segregation study reclassifies components of a building into shorter depreciation lives, which may accelerate depreciation deductions for qualifying owners.
It is generally considered for owners who purchased, built, or renovated a property and hold it in a taxable entity that can use the resulting depreciation.
Results depend on the property, placed-in-service date, ownership structure, and applicable IRS rules.
Potential qualifying areas include:
From initial eligibility to final documentation, we help turn complex energy tax incentives into a clear process.
Find qualifying projects and the federal energy incentives that may apply.
Evaluate the building, systems, project scope, and applicable requirements.
Confirm the incentive can actually be used by the entity before moving forward.
Engage with NABiTax for the study, certification, and delivery package.
Energy-efficient commercial buildings and qualifying designers.
Energy-efficient residential and dwelling-unit projects.
Investment tax credits for qualifying clean-energy projects.
Elective Pay opportunities for qualifying tax-exempt and governmental entities.
We combine building energy analysis with knowledge of federal energy incentives.
We focus on producing clear, defensible documentation for each project.
Different buildings, entities, and technologies require different approaches.
No unnecessary complexity. We make the process easy to understand from start to finish.
Insights
Timely analysis of federal energy incentives, technical requirements, and project documentation.
View all newsHow an owner-approved division and one reconciliation ledger can support multiple designers without duplicating the building deduction.
Why technical authorship—not project hierarchy or professional title—drives the designer responsibility review.
What the written allocation accomplishes, which information supports it, and how it connects to Form 7205.
Why June 30, 2026 is a construction-start cutoff—not necessarily the final date for a potential Section 179D deduction.
How architects, engineers, design-build contractors, and energy-service providers may qualify for an allocated Section 179D deduction.
What the proposal would change, what current law still requires, and how project teams can prepare documentation now.
Let's determine which federal incentives may be available to you.