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<DIV>Justin,</DIV>
<DIV> </DIV>
<DIV>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?</DIV>
<DIV> </DIV>
<DIV>NEMA has protested this requirement to the US Treasury Department last summer - see below.</DIV>
<DIV> </DIV>
<DIV>Lee</DIV>
<DIV>
<P><FONT face="Arial, Helvetica, sans-serif" size=2>+++++++++++++++++++++++++++++</FONT></P>
<P><FONT face="Arial, Helvetica, sans-serif" size=2>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."</FONT></P>
<P><FONT face="Arial, Helvetica, sans-serif" size=2>As of August 21, Treasury has not responded to these comments in an actionable manner.</FONT></P>
<P><A href="http://www.aboutlightingcontrols.org/education/papers/taxdeduction2.shtml"><FONT face=Arial>http://www.aboutlightingcontrols.org/education/papers/taxdeduction2.shtml</FONT></A><FONT face=Arial> </FONT></P>
<P><FONT face=Arial>++++++++++++++++++++++++++++++</FONT></P>
<P><BR>>>> "Justin Aruck" <jaruck@emoenergy.com> 2/5/2007 12:43 PM >>><BR></P></DIV>
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<P class=MsoNormal><FONT size=3><FONT face="Times New Roman"><B>From: </B>Justin Aruck [mailto:jaruck@emoenergy.com]<BR><B>Sent: </B>Monday, February 05, 2007 1:11:19 PM<BR><B>To: </B>bldg-sim@gard.com<BR><B>Subject: </B>[bldg-sim] Tax Credit Question</FONT></FONT></P>
<P class=MsoNormal> </P>
<P class=MsoNormal>Does anybody know the status of the NREL "</SPAN></FONT><EM><I><FONT face="Times New Roman">Energy Savings Modeling and Inspection Guidelines for <st1:place w:st="on"><st1:PlaceName w:st="on">Commercial</st1:PlaceName> <st1:PlaceType w:st="on">Building</st1:PlaceType></st1:place> Federal Tax Deductions" </FONT></I></EM><EM><I><FONT face="Times New Roman"><SPAN style="FONT-STYLE: normal">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.<o:p></o:p></SPAN></FONT></I></EM></P>
<P class=MsoNormal><EM><I><FONT face="Times New Roman" size=3><SPAN style="FONT-SIZE: 12pt; FONT-STYLE: normal"><o:p> </o:p></SPAN></FONT></I></EM></P>
<P class=MsoNormal><EM><I><FONT face="Times New Roman" size=3><SPAN style="FONT-SIZE: 12pt; FONT-STYLE: normal">Thank You,</SPAN></FONT></I></EM><FONT face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoAutoSig><FONT face="Galliard BT" size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 'Galliard BT'">Justin Aruck, LEED-AP</SPAN></FONT><o:p></o:p></P>
<P class=MsoAutoSig><FONT face="Times New Roman" size=2><SPAN style="FONT-SIZE: 10pt">Project Manager</SPAN></FONT><o:p></o:p></P>
<P class=MsoAutoSig><FONT face="Times New Roman" size=2><SPAN style="FONT-SIZE: 10pt">EMO Energy Solutions, LLC</SPAN></FONT><o:p></o:p></P>
<P class=MsoAutoSig><st1:Street w:st="on"><st1:address w:st="on"><FONT face="Times New Roman" size=2><SPAN style="FONT-SIZE: 10pt">2733 Hartland Road</SPAN></FONT></st1:address></st1:Street><o:p></o:p></P>
<P class=MsoAutoSig><st1:place w:st="on"><st1:City w:st="on"><FONT face="Times New Roman" size=2><SPAN style="FONT-SIZE: 10pt">Falls Church</SPAN></FONT></st1:City><FONT size=2><SPAN style="FONT-SIZE: 10pt">, <st1:State w:st="on">VA</st1:State> <st1:PostalCode w:st="on">22043</st1:PostalCode></SPAN></FONT></st1:place><o:p></o:p></P>
<P class=MsoAutoSig><FONT face="Times New Roman" size=2><SPAN style="FONT-SIZE: 10pt">Phone: 703-205-0445 x122</SPAN></FONT><o:p></o:p></P>
<P class=MsoAutoSig><FONT face="Times New Roman" size=2><SPAN style="FONT-SIZE: 10pt">Fax: 703-205-0449</SPAN></FONT><o:p></o:p></P>
<P class=MsoNormal><FONT face="Times New Roman" size=3><SPAN style="FONT-SIZE: 12pt"><o:p> </o:p></SPAN></FONT></P></DIV><PRE>
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