[bldg-sim] Tax Credit Question

[Mitchell Dec]

We here at Glumac agree with your conclusion of the hybrid model. Additionally, we have found an issue in resolving topics that are accepted as exceptional calculations for LEED (such residential lighting power reductions). However, we are still a few months from submitting for these incentives.

-----Original Message-----
From: bldg-sim at gard.com [mailto:bldg-sim at gard.com]On Behalf Of Matthew Dubrovich
Sent: Monday, February 05, 2007 1:03 PM
To: bldg-sim at gard.com
Subject: [bldg-sim] Tax Credit Question



A few things I've noticed in the IRS notice ( http://www.irs.gov/irb/2006-26_IRB/ar11.html ) ...

 

Section 3 - Method of Computation notes that "The energy performance of the Reference Building shall be determined by following the methods for baseline building performance in the PRM in Appendix G of Standard 90.1-2004"  (not 2001).  However, the Reference Building should meet the minimum requirements of Standard 90.1-2001 plus some requirements of Title 24.  In part 2 of section 3, the IRS goes on to say that the 50% savings should be calculated using only the Interior Lighting, Heating, Cooling, Ventilation, and Hot Water components of the models.  There is no mention of process loads which, according to 90.1-2004 App. G, should be included in the savings calculation.  It appears that the calculation and model should be based on a hybrid of 90.1-2001, 2004, Title 24, and some IRS-specific requirements.  

 

Has anyone else come to the same conclusion based on what information we have on this deduction?

 

Also, it would be great to hear of any experiences with the deduction.  

 

Thanks,

 

Matt Dubrovich

 

EMC Engineers, Inc.

www.emcengineers.com <http://www.emcengineers.com/> 

Making buildings work.  Better.

Direct: (303) 974-1217

(303) 974-1200

(303) 974-1239 (fax)

 

Confidentiality Notice: This message and any materials attached are confidential, and are intended solely for the use of the addressee. If you are not the intended recipient, be advised that unauthorized use, disclosure, copying, or distribution is strictly prohibited. If you received this message in error please notify the sender and destroy your copy immediately. 

 


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From: bldg-sim at gard.com [mailto:bldg-sim at gard.com] On Behalf Of Lee DeBaillie
Sent: Monday, February 05, 2007 12:44 PM
To: bldg-sim at gard.com
Subject: [bldg-sim] Tax Credit Question

 

Justin,

 

I don't believe the guideline has been issued.  It appears to be the last missing piece of information necessary to complete an actual certification letter under the interim guidelines issued Nov06.  From what I can piece together, because of this, you can do the energy analysis but you can't actually apply for the tax deduction without a certification letter, which requires among other things a building inspection conforming to the missing guidelines.  Does anyone know of a successfully completed project?

 

NEMA has protested this requirement to the US Treasury Department last summer - see below.

 

Lee

+++++++++++++++++++++++++++++

In a letter to the U.S. Treasury Department commenting on the IRS guidelines, NEMA has taken the position: "The requirement of the Notice that this field inspection be performed in accordance with NREL procedures is unnecessary and inappropriate for the interim rule, which is independent of energy-saving targets. Qualified individuals already exist that can inspect an installation to assure that a lighting design that is consistent with the prescriptive requirements of the interim rule has been installed in the building. There is no need for new NREL requirements."

As of August 21, Treasury has not responded to these comments in an actionable manner.

 <http://www.aboutlightingcontrols.org/education/papers/taxdeduction2.shtml> http://www.aboutlightingcontrols.org/education/papers/taxdeduction2.shtml 

++++++++++++++++++++++++++++++


>>> "Justin Aruck" <jaruck at emoenergy.com> 2/5/2007 12:43 PM >>>


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From: Justin Aruck [mailto:jaruck at emoenergy.com]
Sent: Monday, February 05, 2007 1:11:19 PM
To: bldg-sim at gard.com
Subject: [bldg-sim] Tax Credit Question

 

Does anybody know the status of the NREL "Energy Savings Modeling and Inspection Guidelines for Commercial Building Federal Tax Deductions"  that is supposed to be used to certify buildings for the commercial building tax deduction?  It seems to be referenced all over the place, but I can't find it.  Any help would be very much appreciated.

 

Thank You,

 

Justin Aruck, LEED-AP

Project Manager

EMO Energy Solutions, LLC

2733 Hartland Road

Falls Church, VA 22043

Phone: 703-205-0445  x122

Fax: 703-205-0449

 

 
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