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<p class=MsoNormal>Building simulations for EPACT credits require that the
building energy and power costs be reduced by 50%. The tax credit has
been extended to 2013.<o:p></o:p></p>
<p class=MsoNormal><o:p> </o:p></p>
<p class=MsoNormal>The energy and power cost savings must come from a 16-2/3%
reduction in three categories: Building envelope, HVAC and SHW, and
Lighting. There is a guideline called “Energy Savings
Modeling and Inspection Guidelines for Commercial Building Federal Tax
Deductions” Second Edition, which is Technical Report NREL/TP-550-40467,
May 2007. <o:p></o:p></p>
<p class=MsoNormal><o:p> </o:p></p>
<p class=MsoNormal>In this guideline, they describe the technique on pages 3
and 4 to calculate the costs and % cost reductions due to the Lighting, and
HVAC/DHW electricity use. Nowhere does it describe how they want you to
calculate the cost and cost reductions due to the building envelope, despite
the fact that 16-2/3% of the energy savings are required to come from this
category.<o:p></o:p></p>
<p class=MsoNormal><o:p> </o:p></p>
<p class=MsoNormal>Does anybody know what to do for the building envelope and
the EPACT deduction? <o:p></o:p></p>
<p class=MsoNormal><o:p> </o:p></p>
<p class=MsoNormal>Has anyone seen a spreadsheet available already created to do
the cost allocations based on the outputs from a simulation program (in my case
Trane Trace 700)? There are quite a few available for the simple “Interim
Lighting Rule” but none that I have found for the full model.<o:p></o:p></p>
<p class=MsoNormal><o:p> </o:p></p>
<p class=MsoNormal>Also, in April 2008, an IRS Notice 2008-40 called “Amplification
of Notice 2006-52” describes being allowed to change the portion of the
savings for the building envelope to 10% if the Lighting and HVAC/DHW savings
are increased to 20% each (for a total remaining at 50% energy and power cost
reduction).<o:p></o:p></p>
<p class=MsoNormal><o:p> </o:p></p>
<p class=MsoNormal>Has anybody seen this used? I have searched around for
examples of EPACT and all places still reference the 16-2/3% thresholds.<o:p></o:p></p>
<p class=MsoNormal><o:p> </o:p></p>
<p class=MsoNormal><o:p> </o:p></p>
<p class=MsoNormal><o:p> </o:p></p>
<p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Lucida Sans Unicode","sans-serif"'>Nick
Anderson</span></b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p></o:p></span></p>
<p class=MsoNormal><o:p> </o:p></p>
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