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"How do I comply?"

The Department of Energy and the Internal Revenue Service will be issuing regulations defining Interim Rules for Compliance:

Certification (blank certificate is available in Epact/Energy Estimator)

  • The certification must be provided by a qualified individual and satisfy the requirements of § 179D(c)(1).

  • A taxpayer is not required to attach the certification to the return on which the deduction is taken but, as always, all records must be maintained by the taxpayer.

  • A certification will be treated as satisfying the requirements of § 179D(c)(1) if the certification contains all of the following:

    1. The name, address, and telephone number of the qualified individual.

    2. The address of the building to which the certification applies.

    3. One of the following statements by the qualified individual:

      1. (1) Statement for energy efficient commercial building property: The
        interior lighting systems, heating, cooling, ventilation and hot water systems, and building envelope that have been, or are planned to be, incorporated into the building will reduce the total annual energy and power costs with respect to combined usage of the building’s heating, cooling, ventilation, hot water, and interior lighting systems by 50
        percent or more as compared to a Reference Building that meets the minimum requirements of Standard 90.1-2001.

      2. (2) Statement for energy efficient lighting property that satisfies the
        requirements of the permanent rule of section 2.03(1)(a) of this notice: The interior lighting systems that have been, or are planned to be, incorporated into the building will reduce the total annual energy and power costs with respect to combined usage of the building’s heating, cooling, ventilation, hot water, and interior lighting systems by 16⅔
        percent or more as compared to a Reference Building that meets the minimum requirements of Standard 90.1-2001.

      3. (3) Statement for energy efficient lighting property that satisfies the
        requirements of the interim rule of section 2.03(1)(b) of this notice: The interior lighting systems that have been, or are planned to be, incorporated into the building satisfy the requirements of the interim rule of section 2.03(1)(b) of Notice 2006-52.

    4. A statement by the qualified individual that the amount of such reduction has been determined under the rules of Notice 2006-52.

    5. A statement by the qualified individual that field inspections of the building
      performed by a qualified individual after the property has been placed in service have confirmed that the building has met, or will meet, the energy-saving targets contained in the design plans and specifications, and that the field inspections were performed in accordance with any inspection and testing procedures that (1) have been prescribed by the National Renewable Energy Laboratory (NREL) as Energy Savings Modeling and Inspection Guidelines for Commercial Building Federal Tax Deductions and (2) are in effect at the time the certification is given.

    6. A statement that the building owner has received an explanation of the energy efficiency features of the building and its projected annual energy costs;

    7. A statement that qualified computer software was used to calculate energy
      and power consumption and costs and identification of the qualified computer software used.  (NOTE: further discussions with the various groups involved indicates that if you are qualifying under the interim lighting rules, you need not use the 'qualified computer software' as defined in the notice.)

    8. A list identifying the components of the interior lighting systems, heating, cooling, ventilation, and hot water systems, and building envelope installed on or in the building, the energy efficiency features of the building, and its projected annual energy costs.

    9. A declaration, applicable to the certification and any accompanying documents, signed by the qualified individual, in the following form: “Under penalties of perjury, I declare that I have examined this certification, including accompanying documents, and to the best of my knowledge and belief, the facts presented in support of this certification are true, correct, and complete.”

Qualified Computer Software

Software that meets the following requirements:

  1. The software is included (at the time the certification is given) on the Department of Energy’s published list of qualified software as described in section 6 of this notice.

  2. The software provides any information that regulations or other guidance require the taxpayer to file in connection with energy efficiency of property and the deduction allowed under § 179D.

  3. The software provides information that allows the user to document the
    energy efficiency features of the building and its projected annual energy costs.

Qualified Individual

An individual that--

  1. Is not related (within the meaning of §45(e)(4)) to the taxpayer claiming the deduction under § 179D;
  2. Is an engineer or contractor that is properly licensed as a professional engineer or contractor in the jurisdiction in which the building is located; and
  3. Has represented in writing to the taxpayer that he or she has the requisite qualifications to provide the certification required under this notice (in the case of an individual providing the certification) or to perform the inspection and testing described in this notice (in the case of an individual performing the inspection).


The above summary is meant to provide a general overview of the tax
provisions of the Energy Policy Act 2005. Please contact your tax advisor
to determine the specific tax treatment appropriate for your company.

As information becomes available, this site will be continually updated.
You can also visit www.efficientbuildings.org for additional information.


These EPAct Summary Pages are meant to provide a general overview of the tax provisions of the Energy Policy Act 2005. Please contact your tax advisor to determine the specific tax treatment appropriate for your company.

 
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