1. John J. Schultz, CM Energy Consultant RESNET Certified Rater Stevens Point, Wisconsin

2. Energy Policy Act of 2005 IRC Section 179D Commercial Buildings

3. 179D Buildings “placed in service” 1/1/2006 to 12/31/2013

4. 179D Buildings Private, Non-Profits are ineligible (not paying federal income tax)

5. 179D Buildings Governmental Units are eligible (tax benefit accrues to design- builder and/or designer)

6. 179D provides for a Tax Deduction of up to $1.80 per Square Foot

7. 179D Tax Deduction reduces your taxable income

8. 179D Tax Deduction of $1.80/SF can be 1, 2 or 3 components

9. 179D Tax Deduction can be $.60/SF each for - Energy Efficient HVAC -Envelope -Lighting

10. 179D Tax Deduction Certification Requirements 1.Third-Party Calcs 2. Energy Modeling 3.Engineer or Contractor

11. 179D Tax Deduction Qualification Requirement ASHRAE 90.1 – 2001 Baseline (most WI buildings built to-code qualify)

12. 179D Tax Deduction How to take the Deduction 1.2006-7 Form 3115 2. 3-Year amended return 3. 20-Year carry forward

13. 179D Tax Deduction Nothing is submitted with your tax return Keep the certification and calcs on-file, if audited

14. 179D Tax Deduction What We Need 1..dwg CAD files (SF) 2.O&M Manual (specs) 3.Inspect the building

15. 179D Tax Deduction Things to Know 1.Written Fee Proposal 2. Reduces your Basis 3. No fee if no deduction

16. Q&A Thanks for your time!