A new 16,000-square-foot municipal fire station in Andover, KS, was designed with energy efficiency at the forefront, incorporating high-performance HVAC, lighting, and building envelope solutions to reduce long-term operating costs. The engineering firm responsible for the project played a pivotal role in ensuring the station exceeded energy efficiency benchmarks, ultimately qualifying for the Section 179D deduction, expanded under the Inflation Reduction Act (IRA).

By achieving a 43% energy savings threshold compared to the ASHRAE 90.1-2007 standard, the firm was able to claim a $77,000 deduction at a rate of $4.66 per square foot. Because construction commenced before January 30, 2023, the project was grandfathered into the 179D bonus deduction rate, allowing the firm to maximize its tax benefits without needing to meet Prevailing Wage and Apprenticeship requirements. This case underscores how engineering firms can leverage 179D allocations for public sector projects, turning energy-efficient design into tangible financial gains while supporting critical infrastructure.