The recent Inflation Reduction Act (IRA), along with the Infrastructure Investment and Jobs Act (IIJA) from 2021, fund multiple programs and tax incentives to improve the energy efficiency of new and existing commercial and public buildings. The 179D tax deduction is revamped and now includes a new pathway for retrofits. Even larger broad greenhouse gas emission reduction programs under the IRA could be used to reduce emissions from commercial buildings. But the programs use a variety of mechanisms to offer varying incentives with varying goals and criteria. This brief summarizes programs that will or could provide significant resources for energy efficiency in commercial and public buildings.
Commercial Building Incentives: Programs for New Construction and Upgrades in the Inflation Reduction Act and Other Recent Federal Laws
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