>From the IRS email distribution this morning:
"Attached for immediate release is Notice 2008-40, which clarifies and amplifies Notice 2006-52, 2006-1 C.B. 1175, by providing additional guidance relating to the deduction for energy efficient commercial buildings under ? 179D of the Internal Revenue Code. This notice is intended to be used with Notice 2006-52. Several aspects of the deduction for energy efficient commercial buildings were not addressed in previous Notice 2006-52. This notice addresses some of these items including: the allocation of the ? 179D deduction to designers of government owned buildings, certification requirements for the interim lighting rule and the application of the interim lighting rule to unconditioned garage space.
It will appear in IRB 2008-14 dated April 7."
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Note that the testing requirements for software developers are also changed to Standard 140-2007 and to require additional certifications on the capabilities of the software to deal with system types listed in Standard 90.1 and low-energy technologies.