A 169,000-square-foot addition and renovation of a K-12 public school in Sedgwick, KS, was completed in January 2024 as part of an effort to modernize and expand the school’s infrastructure. The project incorporated energy-efficient upgrades to the lighting, HVAC, and building envelope to enhance sustainability and reduce long-term energy costs for the school district.

Since public schools are tax-exempt entities and cannot directly claim tax deductions, the architect responsible for the energy-efficient design was allocated the Section 179D deduction. With a deduction rate of $4.59 per square foot, the architect secured a total tax deduction of $504,000. Through TaxTaker’s comprehensive energy study, including modeling, site verification, and certification, the project met IRS requirements, ensuring the maximum benefit was captured. This case demonstrates how architects working on public school projects can take advantage of 179D allocations to gain financial incentives while contributing to energy-efficient educational facilities.