<head><style>body{font-family: Geneva,Arial,Helvetica,sans-serif;font-size:10pt;font-family:arial,sans-serif;background-color:#ffffff;color:black;}p{margin:0px}</style></head><body id="compText">The Section 179D commercial building deduction tax incentive was extended for five years, through Dec. 31, 2013.
<br>from http://www.facilitiesnet.com/lighting/topic/EPAct-2005-The-Energy-Policy-Act-of-2005-Explained--19595<br>also see http://energytaxincentives.org/<br><br>Debra Lombard, LEED AP, EIT<br><blockquote style="border-left: 2px solid rgb(0, 0, 255); padding-left: 5px; margin-left: 0px;">-----Original Message-----
<br>From: Linda Morrison <linda@ambient-e.com>
<br>Sent: Nov 10, 2009 1:59 PM
<br>To: bldg-sim@lists.onebuilding.org
<br>Subject: [Bldg-sim] in service date for EPAct 2005 tax deduction for energy        efficient commercial buildings

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<p class="MsoNormal">Colleagues-- <o:p></o:p></p>

<p class="MsoNormal"><o:p>&nbsp;</o:p></p>

<p class="MsoNormal">Does anyone know if the property “in service”
date of January 1, 2008 is extended or if an extension is under consideration?<o:p></o:p></p>

<p class="MsoNormal"><o:p>&nbsp;</o:p></p>

<p class="MsoNormal">Per the IRS Notice 2006-52, &nbsp;Section 179D of EPAct 2005
“allows a deduction to a taxpayer for all or part of the cost of energy
efficient building property that a taxpayer places in service after December 31,
2005, and before January 1, 2008.”&nbsp; <o:p></o:p></p>

<p class="MsoNormal"><o:p>&nbsp;</o:p></p>

<p class="MsoNormal">Many thanks!&nbsp; Regards,<o:p></o:p></p>

<p class="MsoNormal"><o:p>&nbsp;</o:p></p>

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  <p class="MsoNormal" style=""><span style="font-size: 10pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;">Linda</span><span style="font-size: 10pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;"><o:p></o:p></span></p>
  <p class="MsoNormal" style=""><span style="font-size: 10pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;"><o:p>&nbsp;</o:p></span></p>
  <p class="MsoNormal" style=""><b><span style="font-size: 12pt; font-family: &quot;Arial Narrow&quot;,&quot;sans-serif&quot;; color: rgb(31, 73, 125);">Linda Morrison, PE, CEM, LEED-AP,
  GBE, CDSP</span></b><b><span style="font-size: 12pt; font-family: &quot;Arial Narrow&quot;,&quot;sans-serif&quot;; color: rgb(31, 73, 125);"><o:p></o:p></span></b></p>
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  80204 <o:p></o:p></span></b></p>
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  303.828.8267 | f 303.278.8533 | <a target="_blank" href="http://www.ambient-e.com"><span style="color: rgb(31, 73, 125);">ambient-e.com</span></a><o:p></o:p></span></b></p>
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