[BLDG-SIM] Energy Tax Credits

jamybacchus at nyc.rr.com jamybacchus at nyc.rr.com
Wed Feb 28 13:42:00 PST 2007


While we're on it...

Can anyone confirm the Interim Rule is still valid as a pathway to
receiving EPACT 2005 tax credits which would mean only the Permanent
Rule is in effect?

(b) Interim Rule. 
Partially qualifying property, within the meaning of section 2.01 of
this notice, is subject to the interim rule if it is not subject to the
permanent rule in section 2.03(1)(a) of this notice, if it is installed
as part of the interior lighting systems of a building before the date
on which final regulations under section 179D are published in the
Federal Register, and it is certified that the interior lighting systems
that have been incorporated into the building, or that the taxpayer
plans to incorporate into the building

Second, if the Interim Rule is currently an option based on LPD
reductions, can that reduction be based on aggregate lighting power
density? Or does it mandate a space-by-space calculation of LPD?

Jamy Bacchus, PE, LEED AP



----- Original Message -----
From: Drury.Crawley at EE.DOE.GOV
Date: Wednesday, February 28, 2007 4:25 pm
Subject: [BLDG-SIM] Energy Tax Credits
To: BLDG-SIM at gard.com

> 
> One correction...  there are indeed two paths for getting a tax
> deduction of up to $0.60/ft2 for lighting systems:
> 
> 1. 'Interim Lighting Rule' -- simple reduction of lighting power
> density as per the IRS Notice.
> 
> 2. At least 16-2/3% savings of the lighting, heating, cooling, and
> hot water energy and power costs---not the whole building energy.
> 
> In both cases, the IRS says that you must use software to show that
> the building qualifies.
> 
> For the energy savings calculations, this requires using one of the
> qualified
> software programs listed on the DOE web site:
> http://www.eere.energy.gov/buildings/info/qualified_software/
> (These are ones that have submitted the complete information 
> required by
> the IRS Notice.)
> 
> We are working with the IRS to extend the definition of 'qualified
> software' for
> the interim lighting rule to allow programs that automatically 
> calculatethe
> 90.1-2001 lighting power density to be used.
> 
> NREL published modeling and inspection guidelines for  the tax 
> deductionslate last week:   
> http://www.nrel.gov/docs/fy07osti/40228.pdf
> 
> 
> 
> 
> 
>                                                                    
>                                            
>                      "Lee Shawn"                                   
>                                            
>                      <slee at beardsley.com      To: BLDG-
> SIM at gard.com                                            
>                      >                        cc:                  
>                                            
>                      Sent by:                 Subject:  [BLDG-SIM] 
> Energy Tax Credits                          
>                      BLDG-SIM at gard.com                             
>                                            
>                                                                    
>                                            
>                                                                    
>                                            
>                      02/28/2007 03:40 PM                           
>                                            
>                      Please respond to                             
>                                            
>                      slee                                          
>                                            
>                                                                    
>                                            
>                                                                    
>                                            
>                                                                    
>                                            
> 
> 
> Mike,
> 
> There are two ways to do the light energy saving right now.  One is 
> basedon the whole building energy and power cost; you must reach 16-
> 2/3 % saving
> based on the whole building.  Another way is based on light design
> prescription per ASHRAE 90.1-2001; you must reach 30% ~ 50% saving 
> based on
> ASHRAE.  See IRS Notice 2006-52 from its web site for detail.
> 
> Shawn Lee, P.E.
> Beardsley Design Associates
> 64 South Street
> Auburn, NY 13021
> 315-253-7301
> 
> 
> From: BLDG-SIM at gard.com [mailto:BLDG-SIM at gard.com] On Behalf Of Mark
> Blackwoood
> Sent: Wednesday, February 28, 2007 2:34 PM
> To: BLDG-SIM at gard.com
> Subject: [BLDG-SIM] Energy Tax Credits
> 
> Our perception is the whole building has to be calculated.  It will be
> interesting to see other input.
> 
> Mark Blackwood
> VP Engineering & Operations
> CBEP, REM, CxA
> River Place Technologies, LLC
> 1203 Jersey Ridge Road
> Suite 108
> Davenport Iowa 52803
> 563-323-0800 (o)
> 563-323-0803 (f)
> 563-340-9306 (c)
> 
> From: BLDG-SIM at gard.com [mailto:BLDG-SIM at gard.com] On Behalf Of 
> Dillon,Mike
> Sent: Wednesday, February 28, 2007 1:07 PM
> To: BLDG-SIM at gard.com
> Subject: [BLDG-SIM] Energy Tax Credits
> 
> 
> 
> Hello All,
> 
> 
> I'm working with a customer who did a lighting retrofit and it 
> meets the
> 50% improvement over 90.1 2001 for the $.60/sf. My question is, how 
> in do I
> document this for the accountants? It's just lighting so do I still 
> need to
> do the whole building through one of the approved simulation soft 
> wares or
> can I just do some sort of calculation by hand? Any help would be 
> greatlyappreciated.
> 
> 
> Thanks,
> Mike
> 
> 
> Mike Dillon E.I.T.
> DSM Engineer
> Avista Utilities
> 1411 E. Mission Avenue - MSC 15
> Spokane, Washington 99202
> Phone: 509.495.4260
> Mobile: 509.270.6453
> Fax: 509.777.6136
> www.avistautilities.com
> 
> 
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