Our expertise · Section 179D Studies

Designer Allocation Support for Public & Tax-Exempt Owners

Bring order to designer allocation requests: one process for every building and every designer.

A letter arrives asking your district, agency, university, hospital, housing authority or nonprofit to allocate the Section 179D deduction on a building you own. Your organization pays no federal income tax and cannot use the deduction itself, but as the owner you decide whether it goes to the designer of the building's energy-efficient systems, and that decision deserves a consistent process rather than an ad hoc signature. Green Summit helps public and other eligible tax-exempt owner teams review the project, coordinate the evidence and document each decision through your own internal approval process. Facilities, legal, finance and design teams work from the same record, and the record survives staff transitions.

Licensed engineering firm
In-house CPAs
179D experience since 2007
Audit-ready documentation

Who this is for

School districts, agencies, universities, hospitals, housing authorities and nonprofits that own eligible buildings and need a consistent way to review, authorize and document designer allocation requests.

Affordable Housing & Housing Authorities Government & Public Institutions

What we do

Screen the portfolio. We identify potentially eligible projects and confirm construction dates, systems and ownership for each one, dates first.
Review designer requests. We organize each firm's claimed design responsibilities and the project information that supports them, so your reviewers compare requests on the same terms.
Administer the allocation. We coordinate contacts, authorization, the written record and internal approval tracking from first request to executed letter.
Substantiate the technical basis. We connect the energy analysis, field verification and certification with the allocation record, so the decision rests on engineering rather than on the request itself.

Our process

Identify your requirements. We review your governance, procurement and document-retention practices before anything is signed.
Screen the project and the designer. We confirm the records needed to evaluate eligibility, starting with construction-start and placed-in-service dates.
Coordinate review and authorization. We bring technical reviewers and your authorized representatives together, with counsel involved where your policy requires it.
Document the decision. We retain the allocation, the certification and the supporting information in one consistent record for each building.

What your organization gains

Consistent handling of requests across buildings and designers, under procedures your own team approves.
A clear distinction between the owner's authorization and the designer's tax filing.
Records organized for later review, audits and staff transitions: the executed allocation, the certification and the evidence behind them, building by building.

Why Green Summit

Green Summit combines technical engineering work with practical coordination among facilities, legal, finance and design teams. We never treat your approval as a substitute for eligibility or certification: every allocation we help you document rests on energy analysis, a site inspection and a licensed engineer's certification. As a consulting partner delivering end-to-end compliance solutions, with licensed engineers and in-house CPAs on the same team, we build the owner-side record to be audit-ready from day one.

Our leadership's 179D experience dates to 2007, professional experience that predates the firm's founding in 2014, and it informs how we design owner procedures that hold up long after the people who set them up have moved on.

What changed in 2026

Under federal legislation enacted in July 2025 (Public Law 119-21), Section 179D winds down for property whose construction begins after June 30, 2026. Property that began construction on or before that date falls under the statutory transition rule, so existing and transition projects require date-specific review; this is not a blanket completion deadline. We screen construction-start and placed-in-service dates first, before any request moves to review.

A 179D allocation is distinct from elective pay and is not a direct cash benefit to your organization. For the designer, the deduction is not the same as cash received; its value depends on the designer's own tax position. Designer eligibility depends on responsibility for creating the technical specifications for qualifying installed property, not the job title alone. Every allocation requires the owner's separate written authorization, made under applicable law, your internal policy and counsel's advice. No automatic approval is implied.

Frequently asked questions

What is a Section 179D designer allocation?

Section 179D is a federal deduction for energy-efficient commercial building property. Because a public or tax-exempt owner cannot use a deduction, the rules let the owner allocate it to the designer of the building's qualifying HVAC, lighting, hot-water or envelope systems. The allocation is the owner's separate written decision; the deduction then belongs to the designer, who claims it with their own tax advisor.

What does the public owner need to do?

Identify the authorized decision-maker, confirm the building and designer records, evaluate each request and retain the executed allocation documents. Green Summit supports a consistent technical and administrative process around those steps.

Is allocation approval mandatory for every request?

No. No automatic approval is implied. Your organization follows applicable law, internal policy and counsel's advice, and we review eligibility and documentation before anything is authorized.

Can the owner receive the designer's deduction directly?

No. The designer-allocation mechanism is different from a cash benefit to the owner. Commercial terms, procurement conditions or proposed payments require separate review with counsel; they are not part of the tax rule, and we never present them as if they were.

How are competing designer requests handled?

We organize the claimed roles, the supporting records and the proposed allocations so your authorized representatives can make an informed decision. We resolve duplicate or unsupported requests before any final document is issued.

Can a portfolio be reviewed together?

Yes. Shared procedures improve administration, while each building, designer role, timeline and allocation remains individually documented.

Let's put a process behind your designer requests.

Tell us about the building, the requests you have received and who in your organization approves them.

Program and technical references

IRS: Energy Efficient Commercial Buildings Deduction

Program information reviewed September 22, 2026. Current applicability, qualifications and program terms are confirmed for each engagement.

Or call 321-273-2200 · inquiry@greensummit.com