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Related Rules and Links |
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The IRS has not issued final rules for this provision. Once they are issued, they will be posted on this site. Please check back for relevant updates.
| 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. |
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 |
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://www.eere.energy.gov/buildings/info/qualified_software/ |
The Energy Savings Modeling and Inspection Guidelines for Commercial Building Federal Tax Deductions has been published:
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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