INFORMATION FROM THE IRS
Energy Policy Act of 2005 (entire document)
Section 1331, page 1332, applies to commercial buildings

Press release from Internal Revenue Service

June 2 Guidance from the Internal Revenue Service

June 26 Guidance from the Internal Revenue Service
Relevant information begins on page 1175 (page 32 of the PDF).

INFORMATION FROM DOE
The U.S. Department of Energy has prepared information to help commercial building owners and operators take advantage of the EPAct 2005 tax deductions. This information can be accessed at:
www.eere.energy.gov/buildings/info/tax_credit_2006.html.

DOE also maintains a public list of software that must be used to calculate energy savings for the purpose of providing the necessary certification. This information can be accessed at:
www.eere.energy.gov/buildings/info/qualified_software.

OTHER SOURCES
The following Web pages have additional information on implementation of the Commercial Buildings Tax Deduction (CBTD). CEE advises consumers to consult with a tax professional when planning deductions under EPAct, and takes no responsibility for the content of the cited material.

NEMA Commercial Building Tax Deduction Coalition
NEMA has issued a guidance document for the certification letter that is required in order to claim the IRS Section 179D tax deduction. The certification letter must be signed by an engineer or contractor who is licensed in the jurisdiction in which the building is located and represents himself as being qualified to do this type of building analysis. The NEMA guidance document provides sample language and examples.

The document has been posted to:
www.efficientbuildings.org

www.lightingtaxdeduction.org

Related rules:
www.efficientbuildings.org/related_rules.html

Partial deduction for energy-efficiency improvements in lighting:
www.lightingtaxdeduction.org


Tax Incentives Assistance Project
The Tax Incentives Assistance Project (TIAP) is sponsored by a coalition of public interest nonprofit groups, government agencies, and other organizations in the energy-efficiency field. It is designed to give consumers and businesses information they need to make use of the federal income tax incentives.


New Buildings Institute
Designs that meet CBTD targets:
www.advancedbuildings.net


GE Lighting
Minimum Energy-Efficiency Regulations, FAQs:
EPACT information from GE Lighting


Sylvania
EPACT information from Sylvania


Philips
EPACT information from Philips


National Lighting Bureau
Directory of EPAct 2005 Qualified Certifiers



Northwest Energy Efficiency Alliance
Information about sustainable, energy-efficient buildings: www.betterbricks.com