UPDATED January 2020 - The tax deductions for commercial buildings has been retroactively extended for commercial buildings built after December 31, 2017 through December 31, 2020.
Consolidated Appropriations Act of 2020
The Consolidated Appropriations Act of 2020 reinstated the tax credit by which purchases of certain non-business energy efficiency upgrade materials (also known as “Eligible Building Envelope Components") can qualify for the Internal Revenue Code (IRC) Section 25C tax credit. The Act extends the credit to the end of 2020 and is retroactive for 2018 and 2019.