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<p class="MsoNormal">The revised technical guidance document for the 179D Federal tax deduction for energy efficient commercial buildings has been published!<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Energy Savings Modeling and Inspection Guidelines for Commercial Building Federal Tax Deductions for Buildings in 2016 and Later
<o:p></o:p></p>
<p class="MsoNormal"><a href="http://www.nrel.gov/docs/fy16osti/66774.pdf">http://www.nrel.gov/docs/fy16osti/66774.pdf</a><o:p></o:p></p>
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<p class="MsoNormal">As many of you know the 179D Federal tax deduction for energy efficient commercial buildings was revised for 2016. The major change was to use 90.1-2007 for the reference building definition. The new guidelines have been updated with the
references to 90.1-2007 and simplified to make the process easier to follow.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">The list of qualified software is provided at <a href="http://energy.gov/eere/buildings/qualified-software-calculating-commercial-building-tax-deductions">
http://energy.gov/eere/buildings/qualified-software-calculating-commercial-building-tax-deductions</a>. Currently there are no software packages that have qualified for the new rules for 2016, so you will have to wait to file the tax paper work. Some of the
software vendors are working on the qualifications and we hope to have them on the website in the coming months. In the meantime, you can use the existing software packages to estimate the qualification status (with a 90.1-2007 reference), but you will have
to use a qualified software for the final determination.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Because of the change in the reference case, the <a href="http://apps1.eere.energy.gov/buildings/commercial/179d/">
179D DOE Calculator</a> is no longer valid for the 179D tax deduction for buildings constructed in 2016. However, it is still a useful tool for quick calculations.<o:p></o:p></p>
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<p class="MsoNormal">Best <o:p></o:p></p>
<p class="MsoNormal">Michael<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></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""><a href="mailto:michael.deru@nrel.gov"><span style="color:blue">michael.deru@nrel.gov</span></a><span style="color:black"> |
</span></span><span style="font-size:9.5pt;font-family:"Times New Roman","serif""><a href="http://www.nrel.gov/"><span style="font-family:"Verdana","sans-serif";color:blue">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>
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