An 80,000 SF mid-size chain hotel placed in service in 2024 achieved a full Section 179D deduction of $5.65/SF (~$450k) using a whole-building energy analysis.

Key contributors:
• LED lighting with occupancy sensors
• Heat pump–based HVAC with DOAS
• Integrated whole-building modeling against ASHRAE 90.1-2007

No re-modeling was required, and the entire study, from engagement to delivery to the CPA, was completed in just over two weeks, thanks to an engaged owner team and clean documentation.

A good example of how straightforward 179D can be when engineering, certification, and tax timing are aligned.

A 200,000 SF middle school in Colorado completed an HVAC retrofit in 2023 and achieved a full Section 179D deduction of $5.36/SF (~$1.05M) using whole-building energy modeling.

Key contributors:
• High-efficiency boiler replacement serving AHUs
• Partial LED lighting upgrades (with refined LPD modeling)
• Whole-building analysis against ASHRAE 90.1-2007

Because the facility is government owned, the deduction was allocated to the Engineer of Record, highlighting how 179D can directly reward engineering firms for public-sector retrofit work.

A good reminder that boiler and control upgrades alone can materially move the needle when properly modeled and documented.

A 175,000 SF apartment complex in Nevada placed in service in 2022 achieved a full Section 179D deduction of $1.88/SF (~$330k) using whole-building energy modeling.

Key contributors:
• LED lighting and occupancy sensors in common areas
• DOAS with demand control ventilation
• High R-value roof insulation
• Whole-building analysis against ASHRAE 90.1-2007

The deduction was retained by the owner and claimed as an immediate tax deduction in the year the building was completed.

A good example of how multifamily projects — even with moderate energy intensity — can still fully qualify when systems are modeled holistically.

Bearing Advisory supported a Massachusetts affordable housing nonprofit in securing the federal 30% Investment Tax Credit (ITC) for a rooftop solar installation using the direct pay mechanism. While the solar developer referenced the availability of the credit, the nonprofit had never filed a federal tax return and lacked internal tax expertise to confidently pursue it.

Bearing Advisory performed an engineering-led ITC eligibility review of the solar PV system, confirmed eligible basis, and evaluated bonus adder applicability—clearly documenting why the project qualified for the base ITC but not the low-income adder. Close coordination with the nonprofit’s CPA and clear, client-focused communication were critical to providing comfort and ensuring proper filing.

The project successfully received approximately $100,000 in direct pay ITC proceeds on a $300,000 solar investment, delivering immediate financial value while maintaining full compliance and defensibility in the event of IRS review.