<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=us-ascii">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
        {font-family:"Cambria Math";
        panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
        {font-family:Calibri;
        panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
        {font-family:Aptos;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
        {margin:0in;
        font-size:12.0pt;
        font-family:"Aptos",sans-serif;
        mso-ligatures:standardcontextual;}
a:link, span.MsoHyperlink
        {mso-style-priority:99;
        color:#467886;
        text-decoration:underline;}
p.MsoPlainText, li.MsoPlainText, div.MsoPlainText
        {mso-style-priority:99;
        mso-style-link:"Plain Text Char";
        margin:0in;
        font-size:11.0pt;
        font-family:"Calibri",sans-serif;
        mso-ligatures:standardcontextual;}
span.PlainTextChar
        {mso-style-name:"Plain Text Char";
        mso-style-priority:99;
        mso-style-link:"Plain Text";
        font-family:"Calibri",sans-serif;}
span.EmailStyle24
        {mso-style-type:personal-reply;
        font-family:"Aptos",sans-serif;
        color:windowtext;}
.MsoChpDefault
        {mso-style-type:export-only;
        font-size:10.0pt;
        mso-ligatures:none;}
@page WordSection1
        {size:8.5in 11.0in;
        margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
        {page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="#467886" vlink="#96607D" style="word-wrap:break-word">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:11.0pt">No modeling is required for the demonstration, although you might use modeling to develop the project. The EEBRP percentage is based on EUI of the property before and after the retrofit.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">This guide might help: https://www.irs.gov/pub/fatca/int_practice_units/irc179d-energy-efficient.pdf<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;mso-ligatures:none"><img width="696" height="571" style="width:7.25in;height:5.9479in" id="_x0000_i1026" src="cid:image002.png@01DC06AF.E8D922A0"></span><span style="font-size:11.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">David<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><b><span style="font-family:"Calibri",sans-serif;color:#1F497D;mso-ligatures:none">David S. Eldridge, Jr.</span></b><b><span style="font-family:"Calibri",sans-serif;color:#244061;mso-ligatures:none">, P</span></b><b><span style="font-family:"Calibri",sans-serif;color:#1F497D;mso-ligatures:none">.</span></b><b><span style="font-family:"Calibri",sans-serif;color:#244061;mso-ligatures:none">E</span></b><b><span style="font-family:"Calibri",sans-serif;color:#1F497D;mso-ligatures:none">.</span></b><b><span style="font-family:"Calibri",sans-serif;color:#244061;mso-ligatures:none">,
 BEMP, BEAP, HBDP, GGF/GGA</span></b><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:#1F497D;mso-ligatures:none">Associate</span><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:4.0pt;font-family:"Calibri",sans-serif;color:#1F497D;mso-ligatures:none"> </span><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:#365F91;mso-ligatures:none">Direct: (847) 316-92</span><span style="font-family:"Calibri",sans-serif;color:#1F497D;mso-ligatures:none">24</span><span style="font-family:"Calibri",sans-serif;color:#365F91;mso-ligatures:none">
 | Mobile: (</span><span style="font-family:"Calibri",sans-serif;color:#1F497D;mso-ligatures:none">773</span><span style="font-family:"Calibri",sans-serif;color:#365F91;mso-ligatures:none">)
</span><span style="font-family:"Calibri",sans-serif;color:#1F497D;mso-ligatures:none">490</span><span style="font-family:"Calibri",sans-serif;color:#365F91;mso-ligatures:none">-</span><span style="font-family:"Calibri",sans-serif;color:#1F497D;mso-ligatures:none">5038</span><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D;mso-ligatures:none"> </span><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Calibri",sans-serif;color:#244061;mso-ligatures:none">Grumman|Butkus Associates</span></b><span style="font-family:"Calibri",sans-serif;color:gray;mso-ligatures:none">
</span><span style="font-family:"Calibri",sans-serif;color:#365F91;mso-ligatures:none">| 820 Davis Street, Suite 300 | Evanston, IL 60201</span><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Calibri",sans-serif;color:gray;mso-ligatures:none">Energy Efficiency Consultants and Sustainable Design Engineers</span><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;mso-ligatures:none"> </span><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__grummanbutkus.com_&d=DwMGaQ&c=slrrB7dE8n7gBJbeO0g-IQ&r=ShmQAJmy3X5eV4r6X3T33w&m=MknjvOyW-jX4p6k_hlPiOpkbP7B30Xpyruf3HeJ672w&s=OF7GUOVclCMXxvC09s6TdxrqsPiVF5HqldYAy_-LSsM&e="><span style="font-size:9.0pt;font-family:"Calibri",sans-serif;color:gray;mso-ligatures:none">grummanbutkus.com</span></a><span style="font-size:9.0pt;font-family:"Calibri",sans-serif;color:gray;mso-ligatures:none">
 | </span><a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__grummanbutkus.com_blog&d=DwMGaQ&c=slrrB7dE8n7gBJbeO0g-IQ&r=ShmQAJmy3X5eV4r6X3T33w&m=MknjvOyW-jX4p6k_hlPiOpkbP7B30Xpyruf3HeJ672w&s=lWw1J2R22IpbRIl5ov3HwSnJCS7VjQ3r_Y6cxGnji5o&e="><span style="font-size:9.0pt;font-family:"Calibri",sans-serif;color:gray;mso-ligatures:none">Blog</span></a><span style="font-size:9.0pt;font-family:"Calibri",sans-serif;color:gray;mso-ligatures:none">
 | </span><a href="https://urldefense.proofpoint.com/v2/url?u=https-3A__www.facebook.com_pages_GrummanButkus-2DAssociates_1385285015032526&d=DwMGaQ&c=slrrB7dE8n7gBJbeO0g-IQ&r=ShmQAJmy3X5eV4r6X3T33w&m=MknjvOyW-jX4p6k_hlPiOpkbP7B30Xpyruf3HeJ672w&s=g8g2PjyxyJnSuMUT22YnID2YwsdLn-6sfOguC3BRBqQ&e="><span style="font-size:9.0pt;font-family:"Calibri",sans-serif;color:gray;mso-ligatures:none">Facebook</span></a><span style="font-size:9.0pt;font-family:"Calibri",sans-serif;color:gray;mso-ligatures:none">
 | </span><a href="https://urldefense.proofpoint.com/v2/url?u=https-3A__twitter.com_grummanbutkus&d=DwMGaQ&c=slrrB7dE8n7gBJbeO0g-IQ&r=ShmQAJmy3X5eV4r6X3T33w&m=MknjvOyW-jX4p6k_hlPiOpkbP7B30Xpyruf3HeJ672w&s=iNZWF4qzDSCd8QjwMv0-TO2uyKa9t15asLMOLuDvbM4&e="><span style="font-size:9.0pt;font-family:"Calibri",sans-serif;color:gray;mso-ligatures:none">Twitter</span></a><span style="mso-ligatures:none"><o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatures:none">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatures:none"> Bldg-sim <bldg-sim-bounces@lists.onebuilding.org>
<b>On Behalf Of </b>Melissa Crowe via Bldg-sim<br>
<b>Sent:</b> Wednesday, August 6, 2025 8:27 AM<br>
<b>To:</b> bldg-sim@lists.onebuilding.org<br>
<b>Subject:</b> [Bldg-sim] ASHRAE 90.1 for 179D Energy Efficient Commercial Buildings Deduction - Existing Retrofit Property (EEBRP)<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoPlainText">Hi All<o:p></o:p></p>
<p class="MsoPlainText"><o:p> </o:p></p>
<p class="MsoPlainText">Anyone have any recent experience modeling for compliance with the US Code 179D?<o:p></o:p></p>
<p class="MsoPlainText"><o:p> </o:p></p>
<p class="MsoPlainText">I am looking for some insight into what version of ASHRAE 90.1 and what path (Energy Cost Budget, Appendix G..) to use for compliance with the US Code 179D Energy Efficient Commercial Buildings Deduction for an existing Retrofit Property
 (EEBRP) that is over 30 years old and undergoing substantial retrofit.<o:p></o:p></p>
<p class="MsoPlainText"><o:p> </o:p></p>
<p class="MsoPlainText">Any information would be appreciated.<o:p></o:p></p>
<p class="MsoPlainText"><o:p> </o:p></p>
<p class="MsoPlainText">Thank you<span style="font-size:12.0pt;font-family:"Aptos",sans-serif"><o:p></o:p></span></p>
<div>
<p class="MsoNormal"><b><span style="font-family:"Calibri",sans-serif;color:black">Melissa Crowe, LEED AP, BEMP</span></b><span style="font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><i><span style="font-family:"Calibri",sans-serif;color:black">VP, Senior Mechanical Engineer</span></i><span style="font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">Oakwell<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">Phone: 978-204-2559<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">Email:
<a href="mailto:Melissa.Crowe@oakwellteam.com">Melissa.Crowe@oakwellteam.com</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black"><a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__www.oakwellteam.com_&d=DwMFAg&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=H-N7RzYOchCli6xv70Ckr3eCssZLBe1a9sUxLbBEulo&m=yDSCSbRuLk3LBQEdF2AgzVR7PoKV--SMthczZznXG3J0a4y1ekolmT5Y6ZnHtGQF&s=N66ak3PHyJc85jfNbBc_6Vj3oaa85I3xnYl6NsUaC6o&e="><span style="color:blue">www.oakwellteam.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black;mso-ligatures:none"><img border="0" width="176" height="114" style="width:1.8333in;height:1.1875in" id="Picture_x0020_1" src="cid:image001.png@01DC06AF.BF23F340"></span><span style="font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="mso-ligatures:none">This message contains confidential information and is intended only for the individual named. If you are not the named addressee you should not disseminate, distribute or copy this e-mail. Please notify
 the sender immediately by e-mail if you have received this e-mail by mistake and delete this e-mail from your system.
<o:p></o:p></span></p>
<p> <o:p></o:p></p>
<p> <o:p></o:p></p>
<p align="center" style="text-align:center"><strong><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:black;background:#FFCC00">CAUTION:
</span></strong><em><b><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:black;background:#FFCC00">This email originated from outside of the organization. Do not click links or open attachments unless you can confirm the sender and know the
 content is safe.</span></b></em><o:p></o:p></p>
<p> <o:p></o:p></p>
</div>
</body>
</html>