Linda;

My understanding is that the date has been extended until January 1, 2014. This is based on a FAQ on the website:

http://www.efficientbuildings.org/about_the_provision.html#9

Scott

Colleagues--

Does anyone know if the property "in service" date of January 1, 2008 is
extended or if an extension is under consideration?

Per the IRS Notice 2006-52, Section 179D of EPAct 2005 "allows a
deduction to a taxpayer for all or part of the cost of energy efficient
building property that a taxpayer places in service after December 31,
2005, and before January 1, 2008."

Many thanks! Regards,

Linda Morrison, PE, CEM, LEED-AP, GBE, CDSP