The Inflation Reduction Act drastically expanded the already existing Section 179D - Energy Efficient Commercial Buildings Deduction. There is now a specific subsection within Section 179D, subsection (f), that contains rules which specifically apply to the energy efficient retrofitting of commercial buildings. In this guide you will find a brief overview of what this new Section 179D(f) subsection entails and how a taxpayer or non-profit entity can seek to maximize its potential applications.