A business needs to be able to save money however possible. It can be expensive trying to open a new business and stay financially afloat until they can reach a point where they turn a profit. The Internal Revenue Service is offering commercial businesses a tax deduction known as Section 179D, enacted within the Energy Policy Act of 2005. A taxpayer is allowed a deduction if they own a commercial building, or they are a lessee of the commercial building that has installed energy efficient interior lighting, cooling, heating, building envelope, hot water systems, or ventilation. In order to use this commercial building tax deduction, certification has to be obtained so verification of energy efficient requirements can be certified by a third party.

