[Bldg-sim] Database on 179D tax reduction?

Deru, Michael Michael.Deru at nrel.gov
Fri Feb 7 00:14:53 PST 2014


Unfortunately, there is no way for the IRS to collect any data on the 179D tax deductions, since it is not specifically called out in the tax filing documentation.  I have not seen any data or studies on the application for the 179D tax deduction.  As the author of the technical guide and the 179D DOE Calculator, I respond to a lot of questions about 179D and can provide some anecdotal insight.  Most of the applications for the tax deduction are for lighting under the interim lighting rule because it is easy to qualify for and does not require whole building simulations.  Over the last two years there has been an increase in filings for deductions for HVAC efficiency measures because the IRS lowered the savings level for HVAC and because the 179D DOE Calculator made it easy to calculate the savings.

Michael

Michael Deru, PhD
Engineering Manager | Commercial Buildings Research Group
National Renewable Energy Laboratory (NREL)
15013 Denver West Parkway | Golden, CO 80401
303-384-7503 | M: 303-725-3528
michael.deru at nrel.gov<mailto:michael.deru at nrel.gov> | www.nrel.gov<http://www.nrel.gov/>



From: bldg-sim-bounces at lists.onebuilding.org [mailto:bldg-sim-bounces at lists.onebuilding.org] On Behalf Of David Eldridge
Sent: Thursday, February 06, 2014 2:00 PM
To: bldg-sim at lists.onebuilding.org
Subject: Re: [Bldg-sim] Database on 179D tax reduction?

The IRS doesn't collect this data as part of the submissions, so I doubt that it would be available from the "program manager" perspective.

There are several consulting practices that focused extensively or exclusively on this service, you might see if any of them have provided publicly available presentations on the subject.

I'd be interested to hear from anyone that might be associated with DOE or one of the national laboratories if any study was performed where sample data was acquired from providers.

David



David S. Eldridge, Jr., P.E., LEED AP BD+C, BEMP, BEAP, HBDP
Grumman/Butkus Associates



From: bldg-sim-bounces at lists.onebuilding.org<mailto:bldg-sim-bounces at lists.onebuilding.org> [mailto:bldg-sim-bounces at lists.onebuilding.org] On Behalf Of Qinpeng Wang
Sent: Thursday, February 06, 2014 2:45 PM
To: bldg-sim at lists.onebuilding.org<mailto:bldg-sim at lists.onebuilding.org>
Subject: [Bldg-sim] Database on 179D tax reduction?

Hi, all,

I'm wondering if there is some sort of database or archive documenting the basic information or characteristics of each building that qualified for partial or full 179d tax reduction.

Maybe I was just dreaming: what about general statics in terms of how many buildings qualified as well as how many tax reductions dollars are issued?

Best,

Qinpeng

--

Qinpeng Wang, PhD Student

College of Architecture

Georgia Institute of Technology

Atlanta, GA 30332-0155
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