ABGi 179D ABGi USA branded background colors

Section 179D Deduction


View of a Library with Tables, Big Windows and Trees

We provide clients with industry-leading service for their Section 179D tax deductions.

For over 30 years ABGi has helped business leaders accelerate profit by maximizing tax credits and deductions.


Decreasing Energy Consumption Gets Rewarded


Section 179D of the Internal Revenue Code (IRC) allows commercial building owners and AEC companies who work on commercial buildings owned by the government or tax-exempt organizations to claim deductions on their federal income taxes if they exceed baseline energy efficiency standards by 25% or more.


Read our 179D FAQ article that answers specific questions about how 179D works.


Our Section 179D Clients

We work with AEC companies that design, build, or renovate commercial buildings owned by the government or tax-exempt organizations.


These firms use energy-efficient improvements in their projects that include installations of and upgrades to HVAC systems, interior lighting, and the building envelope, which includes the structural components that separate the building’s interior from its exterior.


We consult with AEC companies directly and partner with an expansive network of certified public accountants (CPAs) to provide trustworthy consulting services to their AEC clients.

Our 179D Tax Deduction Study Process


Once your 179D project manager gets assigned, they will schedule a kick-off meeting and :


  • Review assets, utilization, scope, and other company-specific variables
  • Gather all substantiating documentation
  • Start the allocation letter management process (legal draft, GBO consultation, follow-up, retrieval with signatures), per the strict guidelines of the IRS
  • Assign a dedicated, experienced, in-house modeler to develop 3D models measuring the building’s energy performance
  • Ensure field inspections of the building(s) for visual verification and certification are all scheduled
  • Deliver calculated Section 179D tax deduction to you and your certified public accountant (CPA) to file with your tax return
  • Provide all certification and supporting documents with a final study report straight to you


We lead you through the 179D tax deduction process for open tax years (usually within the past three years). We can also work with you to anticipate, model, and file deductions for the next tax year, offering you proactive value.


A CPA Firm’s Competitive Advantage for 179D Tax Deduction Services


CPAs partner with us for their client’s 179D tax deduction needs because, for over 30 years, our expertise has allowed us to maximize credits and deductions, decreasing their clients’ tax liability. As a publicly traded company, we are accountable for our business practices annually, ensuring compliance and quality work that a CPA can trust.


Accounting firms recognize our company as a go-to source for navigating IRC 179D’s stringent qualification requirements and mandated engineering processes to demonstrate results and accuracy. We also diligently follow any changes to the IRC with evolving best practices.


That’s why CPAs trust us to serve their clients to maximize deductions.


How We’re Different


We have over 30 years of experience working with American businesses to reduce their tax liability by maximizing tax incentives that stimulate business growth, innovation, and advancement.


Here are a few ways we are different than our competitors:


  • Publicly Traded: Annually Audited and Accountable: ABGi, owned by Visiativ, is a publicly traded specialty tax incentive company. As a publicly traded company, our business practices are reviewed annually, adding a level of compliance unseen in this industry.
  • Audit Safety: Total audit defense for all our service lines is included at no additional cost, and our track record speaks for itself. We stand behind our work, and any tax benefit we deliver has our complete confidence and is ABGi protected.
  • Strategic Thinking: Our 179D team has the industry’s most experienced subject matter experts. Our expertise, size, and history allow us to provide superior service and outcomes for business leaders and CPA partners.
  • End-to-End Service: We offer a turnkey service that removes the administrative burden from our clients and allows us to manage the entire process for our clients. Our modelers and engineering experts work onsite at our Houston, Texas headquarters, we secure your data and never outsource our 3D modeling work, ensuring you and your customers’ data is safe and secure.
  • No Payment Obligations: We don’t charge upfront or “walk away” fees. Clients only pay if we identify tax deductions successfully.
  • Large and Longest Standing Provider: With 100+ employees, 30+ years of experience, and being awarded one of the “Best Places to Work” year after year, we hire experienced tax consulting professionals and pride ourselves on having a great company culture with a low turnover rate.