Guide to the Energy Efficient Commercial Buildings Deduction

Appendices

EPAct 2005 (Public Law 105-58) (1.49 mb)   Section 1331: Energy Efficient Commercial Buildings Tax Deduction (56 kb) Internal Revenue Bulletin 2009-26, June 26, 2009 NEMA comments on IRB Guidance on Energy Policy Act Commercial Building’s Tax Deduction Certification Letters (84 kb)

EfficientBuildings.org

 

• Introduction
• Commercial Buildings Deduction: Benefits
• Commercial Buildings Deduction: Benefits (continued)
• Commentary: The Bottom Line
• Commercial Buildings Deduction
• The Commercial Buildings Deduction (All Systems)
• The Commercial Buildings Deduction (Individual Systems)
• The Commercial Buildings Deduction (Interim Lighting Rules)
• Interim Lighting Rules (continued)
• Process Map: Commercial Buildings Deduction
• Process Map: Interim Lighting Rules
• Interim Lighting Rules: Notes on Controls
• Interim Lighting Rules: Notes on Standard 90.1
• Effective Timeframe
• Building Types Covered
• Who Gets the Deduction
• Project Certification
• How the Deduction is Claimed
• Lighting Commentary: Unfinished Regulations
• Lighting Commentary: No Free Ride
• Lighting Commentary: Adjustment of Perspective