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Funding Resources
Funding Resources
| Energy Efficient Commercial Bldgs. Tax Deduction | |
|---|---|
| Type of Incentive | Tax |
| Eligible States | National |
| Eligible Technology | Backpressure Turbine, Boiler, Combustion Turbine, Condensing Turbine, Extracting Turbine, Fuel Cell, Microturbine, Other, Reciprocating Engine, Heat Recovery Generator, Stirling Engine |
| Eligible Fuel | # 2 Fuel Oil, # 6 Fuel Oil, Biogas, Biomass, Coal, Hydrogen, LFG, Municipal Solid Waste, Natural Gas, Other, Tire-Derived Fuel, Waste Heat Recovery |
| Eligible Project Size | All (MW) |
| Number of Awards |
|
| Size of Award | A tax deduction of $1.80 per square foot is available to owners of new or existing buildings who install (1) interior lighting; (2) building envelope, or (3) heating, cooling, ventilation, or hot water systems that reduce the building's total energy and power cost by 50% or more in comparison to a building meeting minimum requirements set by ASHRAE Standard 90.1-2001. Energy savings must be calculated using qualified computer software approved by the IRS. Deductions of $0.60 per square foot are available to owners of buildings in which individual lighting, building envelope, or heating and cooling systems meet target levels that would reasonably contribute to an overall building savings of 50% if additional systems were installed. The deductions are available primarily to building owners, although tenants may be eligible if they make construction expenditures. |
| Start Date | 1/1/2006 |
| End Date | 12/31/2008 |
| Minimum Efficiency(%) |
|
| Additional Information | The Energy Policy Act of 2005 established a tax deduction for energy efficient commercial buildings applicable to qualifying systems and buildings placed in service from January 1, 2006 through December 31, 2007. This tax deduction was subsequently extended through 2008 by Section 204 of the Tax Relief and Health Care Act of 2006 (H.R. 6111). |
| Web Site | http://www.energystar.gov/index.cfm?c=products.pr_tax_credits#7  |
| Additional Web Site | http://www.ase.org/uploaded_files/efficiency_news/2007-03/nrel_report.pdf |
| Primary Contact | Information Specialist - IRS 1111 Constitution Avenue, N.W. Washington, DC 20224 U.S.A. (800) 829-1040 |