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) | IRA High-Efficiency Electric Home Rebate (HEEHR) |
|---|---|---|
| Type | Tax Deduction | Rebate |
| Category | Commercial | Electrification |
| Amount | Up to $5.00/sq ft | Up to $14,000 |
| Max Amount | $5.00 per square foot | $14,000 total |
| 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. | 100% rebate for <80% AMI, 50% rebate for 80-150% AMI. Each item has its own cap. |
| Applies To | Building owners, designers (tax-exempt allocation) | Homeowners, renters |
| Location | Nationwide | Nationwide |
| How to Claim | Energy modeling and certification by qualified professional. Claimed on business tax return. | Point-of-sale discount through participating retailers/contractors. State-administered. |
| Expiration | Made permanent by IRA | Funds available until spent (through ~2031) |
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 →Point-of-sale rebates for individual electrification upgrades: heat pump ($8,000), heat pump water heater ($1,750), electric stove ($840), heat pump dryer ($840), electrical panel ($4,000), wiring ($2,500), insulation ($1,600).
Official source →