Side-by-side comparison of these two energy incentive programs. See which one offers better savings for your situation.
| Feature | Energy-Efficient Commercial Building Deduction (179D) | Used EV Tax Credit |
|---|---|---|
| Type | Tax Deduction | Tax Credit |
| Category | Commercial | Electric Vehicles |
| Amount | Up to $5.00/sq ft | Up to $4,000 |
| Max Amount | $5.00 per square foot | $4,000 |
| Level | Federal | Federal |
| Eligibility | Commercial buildings, new or retrofit. Must achieve 25%+ energy savings vs. ASHRAE 90.1 reference. Tax-exempt entities can allocate to designers. | MAGI under $75K (single) or $150K (joint). Sale price under $25,000. Must buy from licensed dealer. One credit per vehicle lifetime. |
| Applies To | Building owners, designers (tax-exempt allocation) | Vehicle buyers |
| Location | Nationwide | Nationwide |
| How to Claim | Energy modeling and certification by qualified professional. Claimed on business tax return. | File Form 8936 or transfer to dealer at point of sale. |
| Expiration | Made permanent by IRA | Available through 2032 |
Tax deduction for energy-efficient commercial buildings. $0.50-$5.00 per sq ft based on energy savings (25-50%+ reduction). Prevailing wage and apprenticeship requirements for max amount.
Official source →30% of sale price (max $4,000) for qualifying used EVs purchased from a dealer. Vehicle must be at least 2 model years old.
Official source →