Section 179d allows qualifying building owners to receive an up to $1.80 per square foot tax deduction for their energy-efficient buildings. Section 179d is available to building owners that make eligible energy-efficient improvements to their commercial buildings. Additionally, designers that have improved the energy efficiency of a new government-owned building or made energy-saving retrofits to existing government-owned buildings can claim the deduction. Since government entities do not pay income tax, the owners of these buildings can allocate the accrued tax savings to the professional responsible for the energy-saving design. Section 179d will not work for everyone, but it has proven to be extremely beneficial to certain clients.