Open-Book 179D Allocations, done right.
Insurable, financeable contracts and audit-ready digital project passports — for Designers, Certifiers, and Building Owners.
What is Internal Revenue Code Section 179D?
Section 179D is a federal tax deduction designed to encourage energy-efficient improvements to commercial and government buildings. Originally enacted under the 2005 Energy Policy Act, it allows deductions for qualifying energy-efficient lighting, HVAC, and building envelope systems.
For non-taxpaying building owners (e.g. government, nonprofit, tribal governments), which do not pay taxes and thus cannot directly benefit from the deduction, the statute includes a Special Rule. This allows the non-taxpaying entity to allocate the deduction to the designer—typically the architect, engineer, or contractor—responsible for the energy-efficient design or installation.
Building Owners — Government, Nonprofit, Tribal
Use the Realizse platform to:
- Evaluate designer qualifications as a tax benefit partner
- Confirm project certification status
- Validate that the tax benefit allocation is properly authorized, documented, and valued before transfer to a partner
REALIZSE Smith University · 2024 Energy Improvements
Retrofit · Student Housing · Lighting · HVAC
Architects, Engineers, Design-Build Contractors
Use the Realizse platform to:
- Receive verified allocation letters with full IRS audit trail
- Coordinate certification and energy modeling with all parties on one shared timeline
- Accelerate compensation through optional upfront factoring of allocated benefits
REALIZSE AEC Partners LLC · 2024 Allocations
Central Utility Plant · Campus Systems · HVAC
Independent Third-Party Certifiers
Use the Realizse platform to:
- Manage incoming certification requests with verified project inputs
- Sign and issue 179D certifications with cryptographic chain of custody
- Reduce administrative burden through structured energy modeling workflows
REALIZSE Certify Co. · Q2 2024 Queue
Campus Retrofit · Five Buildings · Lighting
Commercial Building Owners
Use the Realizse platform to:
- Claim 179D deductions directly on energy-efficient retrofits and new construction
- Stack 179D with utility rebates, ITC, and state incentives without double-counting
- Maintain a permanent, audit-ready evidence package for every deduction claimed
REALIZSE Apex Realty · Portfolio Deductions
Commercial Office · Retrofit · Envelope · HVAC
A federally compliant 179D Registry, co-built by sister companies.
Efficiency Energy and Realizse have partnered to launch a federally compliant 179D Registry that automates and streamlines the allocation process for non-taxpaying entities. By digitizing compliance and creating a secure verification infrastructure, the platform helps scale energy efficiency projects, ensure audit-ready documentation, and mitigate the risk of non-compliant claims — unlocking faster execution and broader adoption across the public sector.
Real-asset infrastructure platform powering the verifiable identity, compliance, and lifecycle of physical projects — from solar farms to building retrofits to wellbores.
- Passport infrastructure
- Verifiable credentials
- Audit-ready records
Sister company specializing in 179D allocations, energy modeling, and certification services. Trusted by tax-exempt entities and design firms across the country.
- 179D domain expertise
- Certification & energy modeling
- IRS-compliant workflows
The 179D Registry by Realizse: Unlocking Compliance, Efficiency & Compensation
The Realizse 179D Registry delivers a streamlined, auditable infrastructure for scaling 179D allocations by providing:
Compliance & Transparency
Digital audit trail ensures IRS-compliant documentation, secure record-keeping, and full traceability of each 179D allocation.
Streamlined Onboarding & Workflow Automation
Automates the certification, entity onboarding, and benefit assignment process—eliminating friction and accelerating execution.
Compensation for 179D Allocations
Enables non-taxpaying entities to get paid quickly and reliably for their allocated benefits—whether through standard payment or upfront factoring.
Typical Projects
New construction and retrofit projects affecting lighting, HVAC, hot water, district energy, and building envelope systems can qualify for approximately $5/ft² of tax deduction.
Campus-Wide Lighting Retrofit · 1M ft²
Central Utility Plant Affecting University Campus · 5M ft²
University Multi-Use and Residential Development · 580,000 ft²
Enroll a Project
Find out today if your project is eligible for the Realizse 179D Registry. Do not leave expiring tax benefit value on the table.