Architects and Sustainable Design
High Performance Building Tax Incentives in the United
States
Maryland
Passed in 2001, SB 745, the Income Tax
Credit for Green Buildings, establishes a tax credit for new
buildings or substantial renovations that meet certain green
building standards.
Enacted May 26, 2004, HB 804 allows
the governing body of a county or municipal corporation to grant a
property tax credit against county/municipal property tax imposed
on a high performance building that meets or exceeds the LEED
silver rating requirements. To view the tax incentives, click
here.
New York
The New York State Energy Research and
Development Authority offers an incentive for design teams of any
New York State building that achieves a LEED rating. To view the tax incentives, click
here.
The New York State Green Building Tax
Credit program provides a tax incentive to commercial developers
who apply green building standards, similar to a high-level LEED
rating, to construction projects with at least 20,000 square feet
of interior space. To view the tax incentives, click
here.
Oregon
In 2001 the Oregon legislature passed
legislation mandating a Sustainable Building Tax Credit. The
minimum standard to obtain the tax credit is a LEED silver rating.
In addition to the credit requirements for the LEED silver rating,
the Oregon Department of Energy requires that
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At least two credits are earned for energy efficiency
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At least one credit is earned for additional commissioning beyond the prerequisite requirements
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A report be submitted on the amount of solar radiation to be received by the building annually.
To request a copy of the tax incentives, please e-mail govaffs@aia.org.
Pennsylvania
In July 2005 Pennsylvania passed HB 628 which amended the Public
School Code. The code now includes a financial incentive to public
school districts that achieve LEED silver certification. To view the tax incentives, click
here.