Case Study 1 OF 8 Qualifying as a designer of energy-efficient commercial building properties Published as part of the Energy Policy Act of 2005, the IRC §179D provides the framework for establishing that the necessary energy and power cost savings occur to claim the deduction. Though more than 15 years have passed since this […]
Section 179D allows for several methods to be used to qualify for the incentive. The rules are colloquially named as the Interim Rule and the Permanent Rule. The Permanent Rule allows several different combinations to qualify partially for the deduction. For lighting purposes, it requires a complex energy model to be simulated, and the energy […]
Last Tuesday, September 22, 2015, the Senate Energy Committee has released their latest proposed energy tax legislation. This comprehensive energy bill seems to focus on more aggressive incentives than previous iterations. In addition to its extensive list of changes, the bill proposes changes to Section 179D. If enacted the 179D would become two new deductions. […]