Businesses can get deductions for new or renovated buildings that save 50% or more of projected annual energy costs for heating, cooling, and lighting compared to model national standards, and partial deductions for efficiency improvements to individual lighting, HVAC and water heating, or envelope systems.
Credits are available to businesses as for consumers, including heavy-duty hybrid gasoline-electric vehicles. Information on passenger vehicles.
New! Investment tax credit for combined heat & power systems (CHP)
Businesses are eligible for tax credits for qualified solar water heating and photovoltaic systems, and for certain solar lighting systems.
In addition to a fuel cell credit like that for consumers, credits are available to businesses who install qualifying microturbines. These systems, which typically run on natural gas, are small power-producing systems sized to run small to medium size commercial buildings.