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Energy Efficient Building Deduction: IRC Sec. 179D allows taxpayers to deduct the cost of energy-efficient property installed in commercial buildings. A new notice modifies previous guidance in Notice 2006-52 (2006-1 CB 1175) and Notice 2008-40 (2008-1 CB 725) by providing an additional set of energy savings percentages. The applicable energy savings percentages are 25% for interior lighting systems, 15% for HVAC and hot water systems, and 10% for the building envelope. The new percentages are effective for property placed in service after 5/11/12. Notice 2012-22, 2012-11 IRB .