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ARTICLE · 23 SEPTEMBER 2025

Case Study: Unlocking Tax Savings For A Government Structure Designer

MGO CPA LLP
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A Colorado-based design-build firm specialized in creating parking structures and other facilities for government entities, such as libraries, hospitals, and administrative buildings.

United StatesTax
Macias Gini & O'Connell
Macias Gini & O'Connell
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Background

A Colorado-based design-build firm specialized in creating parking structures and other facilities for government entities, such as libraries, hospitals, and administrative buildings. Known for taking projects from concept to completion, the company handled both the design and construction phases. But because they didn't own the completed structures, they assumed they couldn't benefit from related tax incentives.

Challenge

While the firm regularly incorporated energy-efficient features into its designs, leadership was unaware that the energy efficient commercial building deduction under IRC Sec. 179D (179D) allowed primary designers of government-owned buildings to receive the tax benefit — even if they didn't own the property. Without this knowledge, the company was missing out on valuable tax savings that could directly impact their bottom line.

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