TECHNICAL & RESEARCH
Financial incentives
Both businesses and tax-exempt organizations, 
such as schools and religious institutions, can 
benefit from Section 179D, Energy Efficient 
Commercial Buildings Tax Deduction, for 
energy-efficient projects.2 Silicone roofing is a 
legitimate deduction as defined in Section 179. It 
is considered part of the equipment that keeps a 
business running, and the total amount spent on it 
can be applied toward annual deductions. Further, 
because silicone roof coatings reduce the energy 
costs associated with heating, cooling, and 
lighting, end-users could qualify for the Section 
179D deduction, which allows claims between 
50 cents to $1 per square foot, depending on the 
total energy savings.
In addition to using Section 179D deductions, 
companies can use tax credits for upgrades or 
construction projects. Specifically, Section 148 
Investment Tax Credit allows building owners to 
use the tax credit against their own tax liability. 
In most cases, the credits now carry back three 
years and forward 20 years.
Building owners should consult a qualified tax 
professional to assess applicable tax-saving 
opportunities.
Unique role
The unique expertise brought by a skilled roofing 
contractor knowledgeable in roofing solutions, such 
as silicone coating, positions them as a trusted 
advisor and valuable resource. This role as an 
honest broker provides an invaluable link between 
end-users and coating manufacturers.
This commercial building in Santa Monica, Calif., was coated 
with silicone roofing. Once cured, the moisture-cured coating 
formed an elastomeric and durable film, allowing the roof 
coating to seal around penetrations, bridge cracks, and reinforce 
membrane seams.
Continued on page 30

View this content as a flipbook by clicking here.