Updated IRS Notice for Commercial Building Energy Tax Deductions

5 posts / 0 new
Last post

>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."

----

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.

Drury.Crawley at EE.DOE.GOV's picture
Joined: 2011-10-01
Reputation: 0

Does this mean eQUEST continues to be excluded from this activity?

Jeffrey G. Ross-Bain, PE, LEED

Jeff Ross-Bain's picture
Offline
Joined: 2011-09-30
Reputation: 0

I assume (and hope) that since eQuest is an interface for DOE-2, and DOE-2 is approved, then eQuest is approved (DOE-2 being the "engine" for eQuest). Anyone know for sure?
Duke Graham

Duke Graham's picture
Offline
Joined: 2011-09-30
Reputation: 0

Correction: DOE2-1E Version 119 and DOE2.1E-JJH version 130 are
approved. eQuest uses DOE2.2. "DOE-2.2 is much changed and upgraded
from 2.1E." according to the DOE2 web site. DOE2.2 is NOT approved for
EPACT05 related simulation.

The eQuest developers have been noticeably quiet about this. I suspect
that they are unwilling to jump thru government hoops for free software
to comply with a tax deduction that was only supposed to be available
for two years...and nobody could figure it out the first tax season.

Randy Wilkinson

Randy Wilkinson2's picture
Joined: 2011-10-02
Reputation: 0

The requirements are to run the Standard 140 test suite on the software
and to report the results. Most of the requirements are directly from
Standard 90.1 including:
11.2.1.4 The simulation program shall be tested according to ASHRAE
Standard 140 and the results shall be furnished by the software
provider.

Drury.Crawley at EE.DOE.GOV's picture
Joined: 2011-10-01
Reputation: 0