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Related Rules and Links

The IRS has issued the following guidance for using this provision. Please check back for relevant updates.

IRS Memorandum of December 4, 2012: Only government entities can allocate the Section 179D deduction to a designer/architect. Click Here for more details
On March 15, 2011, the General Services Administration announced a bulletin which informs all federal agencies incurring expenses for energy efficient building investments made in government owned buildings of useful information available to them regarding use of the Commercial Building Tax Deduction. Information found at:http://www.gsa.gov/portal/content/221677
The IRS issued guidance on December 10, 2010 regarding the CBTD and use by certain partnerships and S corporations. Click here to access the PDF.
Internal Revenue Bulletin April 7, 2008 - Notice 2008-40: Amplification of Notice 2006-52 -- Deduction for Energy Efficient Commercial Buildings

IRS Notice 2008-40 issued March 12, 2008 supplements the IRS Notice 2006-52 of June 2006. This notice provides guidance on the pass-thru deduction for publicly-owned buildings, clarifies that software is not needed for the prescriptive lighting rule and adds "unconditioned garage uses" for coverage, and modifies the partial deductions for subsystems.


      DOE has developed a Commercial Lighting Solutions Web Tool for Commercial Buildings which are designed to meet or exceed energy savings levels needed to qualify for tax incentives established by the Energy Policy Act of 2005. Click here: https://www.lighting-solutions.org/comlighting/login.htm;jsessionid=57518E34D7F1D5621174510BC03A4D3C.jvm3


Internal Revenue Bulletin 2006-26, June 26, 2006 (CBTD begins on page 1175 of the IRB) - Formal notice of the June 2 guidance (corrects error of the lighting sliding scale provision).

On June 2, 2006, U.S. Treasury issued initial guidance and procedures for the Commercial Buildings Deduction:
IRS Unveils Procedure Enabling Commercial Property Owners to Qualify for Energy Efficiency Deduction

 

      Guidance on Energy Policy Act Commercial Building’s Tax Deduction Certification Letters

NEMA has issued a guidance document for the certification letter that is required in order to claim the IRS Section 179D tax deduction. The certification letter must be signed by an engineer or contractor who is licensed in the jurisdiction in which the building is located and represents himself as being qualified to do this type of building analysis. The NEMA guidance document provides sample language and examples.
DOE is maintaining a list of the Qualified Computer Software for Calculating Energy Savings for Purposes of the Energy-Efficient Commercial Building Tax Deduction under Internal Revenue Code §179D. Go to the following link:

http://energy.gov/eere/buildings/tax-incentives-energy-efficiency-upgrades-commercial-buildings

The Energy Savings Modeling and Inspection Guidelines for Commercial Building Federal Tax Deductions has been published:

      Download it from http://www.nrel.gov/docs/fy07osti/40467.pdf



 

Related Links:

H.R. 6 Conference Report ( 1.49 mb)

Conservation and Energy Efficiency Provisions, SEC. 1331 ( 56 kb)

DOE Regulations on Product Efficiency Implementing Energy Policy Act of 2005 ( 108 kb)

Summary of the $14.5 Billion tax title in HR 6 ( 456 kb)

Efficiency and Demand Response Programs ( )  - a list of electric company programs for 2005/2006. List compiled by EEI.

The New Energy Bill: Tax Deductions for Energy Efficient Construction and Renovation (PowerPoint 160 kb) - BOMA Webinar, December 7, 2005

Comments for regulations on implementing the Commercial Buildings Tax Deduction:

CBTD Coalition letter of November 7, 2007 to Treasury and IRS outlining areas where guidance is still needed for Section 179D deduction implementation

NEMA comments on IRS Notice 2006-52

Tax Incentives Assistance Project (TIAP) Commercial Building Tax Deduction (CBTD) Position Paper
Coalition Comments on and Exceptions to TIAP CBTD Recommendations

The Energy Policy Act 2005 - Philips Energy-Efficient Product Portfolio ( 491 kb)

Federal Tax Benefits for Energy Efficient Construction and Renovation (PowerPoint 6.95 mb) - BOMA Boise; April 20, 2006

 

Useful Websites:

Commercial Lighting Tax Deduction

U.S. Senate

U.S. House of Representatives

 

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