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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'>I believe that when modeling for tax deductions, the baseline envelope for both new and existing buildings must meet the requirements of 90.1-2001. This is spelled out in Table 7 of NREL guidelines (<a href="http://www.nrel.gov/docs/fy07osti/40467.pdf">http://www.nrel.gov/docs/fy07osti/40467.pdf</a>), which lists deviations from 90.1 Appendix G protocol. I had an exchange with the document’s author back when it was first published, pointing out that this change makes it very difficult for an existing building to qualify, but he confirmed that this was an intended change and that the baseline envelope must be modeled as meeting prescriptive requirements of 90.1. I am not aware of a more recent guidance or interpretation that overrules that. Does anyone know if this has changed? <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><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Maria <o:p></o:p></span></p></div><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"'> equest-users-bounces@lists.onebuilding.org [mailto:equest-users-bounces@lists.onebuilding.org] <b>On Behalf Of </b>Nick Caton<br><b>Sent:</b> Wednesday, December 22, 2010 7:27 PM<br><b>To:</b> Justin Tiedemann; equest-users@lists.onebuilding.org<br><b>Subject:</b> Re: [Equest-users] Commercial Building Tax Deduction<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'>Fast thoughts:<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'>Important nuance alert: The good news is, a 50% reduction in current energy use might actually be realistic since you have an uninsulated roof to start... However you need to demonstrate a 50% reduction in energy use with respect to a 90.1-2001 baseline, and that would hinge on whether your existing HVAC/lighting/walls/floors/windows are significantly efficient or not. It’s possible.<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'>Whether a $1.80*2,750 = $4,950 (at most) tax <u>deduction</u> (not credit) is worth the time involved is perhaps a more pertinent question to explore first...<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'>The 16.67% reduction target, which would require to hold everything else constant (lighting/HVAC) and isolate the envelope differences seems less likely to me… I’ve only once explored various roof U-values for a small footprint like that, and the impact was negligible.<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'>Disclaimer: 99% of my knowledge/experience with the CBTD is using the lighting-only approach. My hunches here are based more on my general modeling experience – but also primarily in climate zone 4 ;).<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'>~Nick<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><img border=0 width=119 height=37 id="Picture_x0020_1" src="cid:image001.jpg@01CBA28E.575560E0" alt="cid:489575314@22072009-0ABB"></span><b><span style='font-size:11.0pt;font-family:"Stylus BT","sans-serif";color:#2D4D5E'><o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Stylus BT","sans-serif";color:#2D4D5E'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Stylus BT","sans-serif";color:#2D4D5E'>NICK CATON, E.I.T.</span></b><b><span style='font-family:"Stylus BT","sans-serif";color:#2D4D5E'><o:p></o:p></span></b></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Calibri","sans-serif";color:#CC9900'>PROJECT ENGINEER<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#2D4D5E'>Smith & Boucher Engineers</span><span style='font-size:7.5pt;color:#CC9900'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#2D4D5E'>25501 west valley parkway<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#2D4D5E'>olathe ks 66061<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#2D4D5E'>direct 913 344.0036<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#2D4D5E'>fax 913 345.0617<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><a href="www.smithboucher.com" title="blocked::www.smithboucher.com"><span style='font-size:10.0pt'>www.smithboucher.com</span></a></span><u><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:blue'> </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:#1F497D'><o:p> </o:p></span></p><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"'> equest-users-bounces@lists.onebuilding.org [mailto:equest-users-bounces@lists.onebuilding.org] <b>On Behalf Of </b>Justin Tiedemann<br><b>Sent:</b> Wednesday, December 22, 2010 4:17 PM<br><b>To:</b> equest-users@lists.onebuilding.org<br><b>Subject:</b> [Equest-users] Commercial Building Tax Deduction<o:p></o:p></span></p></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Hi All,<br><br>The roof in our 2,750 ft2 office is leaking. Since it's rainy season here in climate zone 4, we're trying to get it repaired quickly. We've decided to add R19 poly-iso nail base to the un-insulated roof. There is an option to install R26 instead.<br><br>I just started digging into the commercial building tax deduction (section 1331 of HR6) to see if R26 will qualify for the $0.60 or even the $1.80/ft2 deductions. I've created a model of the existing building in eQuest 3.64. Given my modeling experience, there is not enough time to build a ASHRAE 90.1 - 2001 compliant model in version 3.63 to compare the energy savings of R26 v. the baseline R15. Is there an outside chance that R26, being > 50% better, would result in a 50% reduction in energy use? Is there a chance it would result in a 16 2/3 reduction? I realize these may be tricky questions, any thoughts are appreciated; disclaimers are ok too. <br><br>Thanks,<br>Justin <br><br><br>Justin Tiedemann, LEED AP BD+C<o:p></o:p></p></div></body></html>