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HVAC CARES Act 2020 BenefitsPursuant to the CARES Act, the cost of HVAC equipment and system components made to the interior of a building, among other items, which may be considered “qualified improvement property” or QIP under IRS tax code Section 168, can now be fully deducted for tax purposes in the first year it’s placed in service versus over a 39-year period. Qualified Improvement Property is classified as 15-year property (vs the 39-year life), and is eligible for 100% bonus depreciation until December, 2022.


Key details of CARES Act benefits

  • Allows a tax deduction for the full amount of equipment and installation labor costs that are considered improvements to the interior of a non-residential or commercial building (new construction and enlargement to the building do not qualify.)
  • There is no limitation on the cost of equipment that can be purchased.
  • Can be combined with utility rebates to offset equipment cost.



The team at Roberts Gordon can help evaluate your current indoor air hygiene as well as help to provide a tailored solution for you.
Roberts Gordon is not to be construed as a tax advisor. Customers should always consult their tax advisors in application of tax laws. Each customer must assess its actual impact.