This article will describe the historical relevance of Section 179D and how this tax incentive can positively impact the individual business models for architects, engineers, contractors, energy service company (ESCO), or any building professional who provides the technical specifications for a new or retrofitted property where energy efficiency is specifically addressed. Also this learning unit will outline the process required to take advantage of the Section 179D deduction and provide suggestions for successfully completing the process. Finally, this article will discuss some of the recent updates of the extension of Section 179D along with the recent ASHRAE changes for 2016 projects.