If your real estate niche is investing in commercial buildings, be sure to check out the federal tax incentives offered for energy efficiency upgrades. Since commercial buildings release the most carbon emissions and are the world’s largest energy consumers, the government is looking for ways to entice building owners and designers into going green. Commercial Building Tax Deduction You may be eligible for a deduction of up to $1.80 per square foot if you reduce your building’s total energy usage by at least 50%. You can qualify for this deduction by replacing your building’s boiler or furnace with a new heating