Section 179D of the Internal Revenue Code allows immediate tax deductions for energy-efficient projects placed in service from January 1, 2006 through December 31, 2013. In addition to 179D benefits, energy efficient features may also qualify for utility rebates or state tax incentives. Generally, these deductions may be claimed by the owner of the building. In the case of government buildings, the designer (architect, engineer, design/build contractor) may claim the deductions. Private owners of commercial buildings constructed, remodeled or retrofitted during 2006-2013 enjoy the advantage of offsetting taxable income with the 179D deductions. Any type of building may qualify. In addition to 179D deductions, building owners may also qualify for rebates and tax incentives for purchasing energy efficient equipment and components. Many utility companies (municipal and private) offer rebates from 20 percent to 50 percent of the cost of certain equipment. And many local and state governments offer incentives or credits on state and local taxes, and sales and use taxes.