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Energy that earns its keep.The practitioner’s field guide

← Colorado rebates & compliance finder

Tax incentive / Internal Revenue Service

Federal Section 179D: existing project eligibility

Commercial-building tax deduction with a construction-start cutoff; not an open incentive for newly started projects.

Administrator confirmation needed

What support is available?

Deduction subject to qualifying project, certification and tax rules.

Restricted to qualifying earlier-started projects; do not budget it for a new project starting now.

Who may qualify?

Location: Eligible Colorado commercial-building projects

Property uses: Commercial, Industrial / manufacturing, Multifamily, Nonprofit, Public / institutional, Agriculture

  • Not allowed for property whose construction begins after June 30, 2026.
  • Earlier-started projects require tax-professional review and certification.

Before you purchase or start work

Document qualifying construction commencement and all tax conditions.

Can this be combined with other funding?

Ask each administrator to approve the combined funding plan; total awards and eligible costs may be capped.

Project categories

Heating, cooling & heat pumps · LED lighting · Insulation & building envelope

This guide identifies a potential funding route. It does not confirm eligibility, reserve funds or replace the administrator’s rules. A building’s compliance status must be checked separately.

Sources and verification

Research reviewed . Next review due . Source-specific limitations and uncertain dates are shown above.

Research methodology and known coverage gaps · Report a correction