Energy-efficiency property improvements may qualify for tax breaks. Businesses may claim a maximum deduction of $1.80 per square foot for the cost of major energy-saving improvements to, and property purchased for, commercial buildings. The Emergency Economic Stabilization Act of 2008 extends this deduction through 2013.

Among other energy provisions, the American Reinvestment and Recovery Act of 2009 (ARRA) extends the existing renewable energy production tax credits for solar, biomass, geothermal, and certain other alternative energy forms through 2013 (through 2012 for wind facilities). The law also allows businesses to treat certain qualified alternative energy facilities as energy property eligible for a 30% investment credit, instead of taking the production tax credit.