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The Energy Policy Act of 2005

The H.R. 6, Energy Policy Act of 2005 was signed into law on August 8, 2005. The Energy Policy Act of 2005 (EPAct 2005), estimated to cost approximately $14.5 Billion over the next ten years, has favorable language on product regulations, sets higher federal building performance standards and more aggressive state energy efficiency provisions.

More importantly, EPAct 2005 contains a significant new tax deduction to foster investment in energy-efficient commercial buildings as defined in ASHRAE/IESNA 90.1-2001. This can result in significantly lower total project costs of both new construction and retrofit application for the end user as well as incremental energy savings.

Highlights of EPAct 2005:
  • Commercial Building Tax Deduction: Provides a tax deduction for exceeding ASHRAE/IES Standard 90.1-2001 to the property owner for which the energy efficient expenditures are made as part of new construction or renovations. For more detailed information on this tax deduction, click here.
  • Federal Building Performance Standards: Greater emphasis on federal buildings to exceed energy standards with annual verification resulting in a 20% reduction by 2015. Federal agencies shall procure Energy Star or Federal Energy Management Program (FEMP) designated products.
  • Federal Preemption: Strong federal preemption over legislated state efficiency product standards.
  • State Provisions: Greater emphasis on states to implement more aggressive energy codes with financial appropriations for product rebates and states that verify compliance with code.
  • Clarification of the Fluorescent Lamp Ballast Rulemaking: Closes the loophole in the Energy Policy Act that allows continued sales of magnetic energy saving T12 ballasts
  • Mercury Vapor Lamp Ballasts: Bans the use of MV ballasts for luminaires manufactured or imported on or after January 1, 2008.
  • Illuminated Exit Signs: All exit signs manufactured after January 1, 2006 must meet the Energy Star version 2.0 performance requirements (including life safety visibility requirements).
  • Energy Savings Performance Contracts: Government funding for contracts extended from 2006 to 2016.
  • Research & Development: Provides tax credits for research in advanced energy technologies. Provisions recognize solid state lighting initiatives, advanced building systems such as controls, and technology transfer centers.
  • Energy Education and Promotion: Establishes federally funded national public energy education and awareness programs.
  • Revision to Daylight Savings Schedule: Authorizes a study to extend the timing of daylight savings schedules.

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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