The person or
organization that makes the expenditures for construction is
generally the recipient of the allowed tax deductions. This is
usually the building owner, but for some HVAC or lighting efficiency
projects, it could be the tenant.
Both new and existing
commercial buildings qualify.
Project must be certified
with inspection and testing to meet energy
Building must be located
in the United States or its Territories.
Systems must be “placed
in service” between
January 1, 2006 and December 31, 2013.
Do You Qualify at Either
Save 50% or more of a
“whole” building’s projected annual energy costs across all three
system components: (1) building envelope, (2) interior lighting
system, and (3) heating, cooling, ventilation & hot water systems …
and you may be eligible for a $1.80/sq. ft. tax credit.
Can’t meet the 50%
qualifier? You may be eligible for a “partial credit” of $0.60/sq.
ft. for one of the three components … (1) building envelope (10%
energy savings), (2) interior lighting (20%), or (3) heating,
cooling, ventilation & hot water systems (20%).
Are You Specifying Energy
Efficient Equipment & Materials?
High performance vertical
glazing, thicker walls (additional wall, ceiling, floor and slab
insulation), skylights, vestibules, insulated double-panel metal
doors, highly reflective roofs and thermal roofs.
High efficiency HVAC
units, VAV, economizers, ECM fan box motors, dedicated data room
cooling unit, thermal energy storage systems, energy recovery
systems, demand controlled ventilation (CO2
sensors), desiccant systems, pipe insulation, combined heat
and power systems,
instantaneous gas hot water systems.
T-8 lamps, Super T8
lamps, high-efficiency electronic ballasts, high efficiency
fixtures, low-wattage metal halide lamps, compact fluorescent, T8
and T5HO hi-bay fixtures for warehouse lighting,
daylighting controls, daylight harvesting,
bi-level switching, occupancy sensors, automation panels, controls,
circuiting and plug loads.
Contact us to learn more
about energy tax credits.
While we have made great
effort to describe these tax incentives accurately,
we cannot provide tax
advice and suggest you contact a tax professional
with any questions specific
to your situation.
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