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) | Weatherization Assistance Program (WAP) |
|---|---|---|
| Type | Tax Deduction | Grant |
| Category | Commercial | Weatherization |
| Amount | Up to $5.00/sq ft | Average $7,669 per home |
| Max Amount | $5.00 per square foot | Varies by state |
| 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. | Household income at or below 200% Federal Poverty Level. Priority for elderly, disabled, and families with children. |
| Applies To | Building owners, designers (tax-exempt allocation) | Low-income homeowners and renters |
| Location | Nationwide | Nationwide |
| How to Claim | Energy modeling and certification by qualified professional. Claimed on business tax return. | Apply through your local Community Action Agency or state weatherization office. |
| Expiration | Made permanent by IRA | Ongoing federal program (expanded by IRA) |
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 →Free weatherization services for low-income households. DOE-funded, state-administered. Covers insulation, air sealing, furnace repair/replacement, and health/safety improvements.
Official source →