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John J. Schultz, CM Energy Consultant RESNET Certified Rater Stevens Point, Wisconsin
Energy Policy Act of 2005 IRC Section 179D Commercial Buildings
179D Buildings “placed in service” 1/1/2006 to 12/31/2013
179D Buildings Private, Non-Profits are ineligible (not paying federal income tax)
179D Buildings Governmental Units are eligible (tax benefit accrues to design- builder and/or designer)
179D provides for a Tax Deduction of up to $1.80 per Square Foot
179D Tax Deduction reduces your taxable income
179D Tax Deduction of $1.80/SF can be 1, 2 or 3 components
179D Tax Deduction can be $.60/SF each for - Energy Efficient HVAC -Envelope -Lighting
179D Tax Deduction Certification Requirements 1.Third-Party Calcs 2. Energy Modeling 3.Engineer or Contractor
179D Tax Deduction Qualification Requirement ASHRAE 90.1 – 2001 Baseline (most WI buildings built to-code qualify)
179D Tax Deduction How to take the Deduction 1.2006-7 Form 3115 2. 3-Year amended return 3. 20-Year carry forward
179D Tax Deduction Nothing is submitted with your tax return Keep the certification and calcs on-file, if audited
179D Tax Deduction What We Need 1..dwg CAD files (SF) 2.O&M Manual (specs) 3.Inspect the building
179D Tax Deduction Things to Know 1.Written Fee Proposal 2. Reduces your Basis 3. No fee if no deduction
Q&A Thanks for your time!
John J. Schultz Energy Consultant RESNET/HERS Certified Rater Stevens Point, Wisconsin SchultzEnergyConsulting.com
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