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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Unfortunately, there is no way for the IRS to collect any data on the 179D tax deductions, since it is not specifically called out in the tax filing documentation. I have not seen any data or studies on the application for the 179D tax deduction. As the author of the technical guide and the 179D DOE Calculator, I respond to a lot of questions about 179D and can provide some anecdotal insight. Most of the applications for the tax deduction are for lighting under the interim lighting rule because it is easy to qualify for and does not require whole building simulations. Over the last two years there has been an increase in filings for deductions for HVAC efficiency measures because the IRS lowered the savings level for HVAC and because the 179D DOE Calculator made it easy to calculate the savings.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Michael<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal style='mso-margin-bottom-alt:auto'><span style='font-size:9.5pt;font-family:"Verdana","sans-serif";color:black'>Michael Deru, PhD<br>Engineering Manager | Commercial Buildings Research Group<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-bottom-alt:auto'><span style='font-size:9.5pt;font-family:"Verdana","sans-serif";color:black'>National Renewable Energy Laboratory (NREL)<br>15013 Denver West Parkway | Golden, CO 80401<br>303-384-7503 | M: 303-725-3528 <br></span><span style='font-size:9.5pt;font-family:"Verdana","sans-serif";color:#1F497D'><a href="mailto:michael.deru@nrel.gov">michael.deru@nrel.gov</a></span><span style='font-size:9.5pt;font-family:"Verdana","sans-serif";color:black'> | </span><span style='font-size:9.5pt;color:#1F497D'><a href="http://www.nrel.gov/"><span style='font-family:"Verdana","sans-serif"'>www.nrel.gov</span></a></span><span style='font-size:9.5pt;font-family:"Verdana","sans-serif";color:black'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> bldg-sim-bounces@lists.onebuilding.org [mailto:bldg-sim-bounces@lists.onebuilding.org] <b>On Behalf Of </b>David Eldridge<br><b>Sent:</b> Thursday, February 06, 2014 2:00 PM<br><b>To:</b> bldg-sim@lists.onebuilding.org<br><b>Subject:</b> Re: [Bldg-sim] Database on 179D tax reduction?<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>The IRS doesn’t collect this data as part of the submissions, so I doubt that it would be available from the “program manager” perspective.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>There are several consulting practices that focused extensively or exclusively on this service, you might see if any of them have provided publicly available presentations on the subject.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>I’d be interested to hear from anyone that might be associated with DOE or one of the national laboratories if any study was performed where sample data was acquired from providers.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>David<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><u><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:black'> </span></u><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Calibri","sans-serif";color:black'> </span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>David S. Eldridge, Jr., P.E., LEED AP BD+C, BEMP, BEAP, HBDP<o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#244061'>Grumman/Butkus Associates</span></b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><u><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:black'> </span></u><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:black'> </span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> <a href="mailto:bldg-sim-bounces@lists.onebuilding.org">bldg-sim-bounces@lists.onebuilding.org</a> [<a href="mailto:bldg-sim-bounces@lists.onebuilding.org">mailto:bldg-sim-bounces@lists.onebuilding.org</a>] <b>On Behalf Of </b>Qinpeng Wang<br><b>Sent:</b> Thursday, February 06, 2014 2:45 PM<br><b>To:</b> <a href="mailto:bldg-sim@lists.onebuilding.org">bldg-sim@lists.onebuilding.org</a><br><b>Subject:</b> [Bldg-sim] Database on 179D tax reduction?<o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal>Hi, all,<o:p></o:p></p><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>I'm wondering if there is some sort of database or archive documenting the basic information or characteristics of each building that qualified for partial or full 179d tax reduction.<o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>Maybe I was just dreaming: what about general statics in terms of how many buildings qualified as well as how many tax reductions dollars are issued?<o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>Best,<o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>Qinpeng<br clear=all><o:p></o:p></p><div><p class=MsoNormal><o:p> </o:p></p></div><p class=MsoNormal>-- <o:p></o:p></p><p><span style='color:#1F497D'>Qinpeng Wang, PhD Student</span><o:p></o:p></p><p><span style='color:#1F497D'>College of Architecture</span><o:p></o:p></p><p><span style='color:#1F497D'>Georgia Institute of Technology</span><o:p></o:p></p><p><span style='color:#1F497D'>Atlanta, GA 30332-0155</span><o:p></o:p></p></div></div></div></body></html>