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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 Form Year amended return 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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