In addition, within the US, companies may claim a tax deduction (under Section 1797D) for the cost of equipment installed in commercial buildings that significantly reduces heating, cooling or lighting costs. The deduction is equal to the cost of such energy efficient commercial building property placed in service during the taxable year. The amount of the deduction cannot exceed USD1.80 per square foot.
The US tax code includes two federal tax incentives specific to efficient buildings. Firstly, a tax credit is available to the construction industry of USD1,000 for every home built that is 30 percent more energy efficient than standard, and USD2,000 for every hom that is 50 percent more efficient.