Efficiency Energy LLC pioneered the government‐entity use of 179D and has managed the allocation of over $250 Million in allocations by successfully connecting legal, accounting, and public finance resources with government client needs to successfully design and implement 179D policies. We have administered more than 500 project allocations on behalf of more than two hundred state and local governments nationwide. Our clients include the Port Authority of New York and New Jersey, multiple campuses within State University Systems of Texas, Florida, California, Minnesota and North Carolina; the School Board of Miami‐Dade County and the Los Angeles Unified and Chicago Public School Districts; as well as the New York City, Boston, and Chicago Housing Authorities. We are the only known firm catering to the government owner's interests in the 179D tax incentive. The Efficiency Energy model has been adopted as best practice by federal, state, and local governments nationwide.