179D <ul><li>The IRS gives tax deductions of $0.60 – $1.80 / sq. ft. </li></ul><ul><ul><li>$0.60 each for Lighting, Buildi...
179D Example $292,137 Energy Tax Deduction CLAIMED  by the ARCHITECT  Fern Hill School 54,637 square feet  Tax deduction p...
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179 D 2 Page Summary

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This is a brief synopsis of the IRS section 179D tax incentive

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179 D 2 Page Summary

  1. 1. 179D <ul><li>The IRS gives tax deductions of $0.60 – $1.80 / sq. ft. </li></ul><ul><ul><li>$0.60 each for Lighting, Building Envelope, and HVAC/Water Heating </li></ul></ul><ul><li>Must be Profitable (needing tax breaks) </li></ul><ul><li>Must Pay taxes (no schools, churches, or municipals) </li></ul><ul><li>Can be claimed by Owners, Builders, or Designers </li></ul><ul><li>Can “look back” for 3 years & expires in 2013 </li></ul><ul><li>Any Buildings having done energy improvements in the last 3 years. </li></ul><ul><li>Any Building planning on improvements before 2013. </li></ul><ul><li>New Buildings, built in the last 3 years. </li></ul><ul><li>Requires Energy Modeling </li></ul><ul><ul><li>Must be Independent & 3 rd Party </li></ul></ul><ul><ul><li>Must use DOE & IRS approved software and methods </li></ul></ul><ul><li>CPA firms with a network of Owners that need tax deductions </li></ul><ul><li>Builders and Designers of Municipals, schools, or churches </li></ul><ul><ul><li>They can mine their completed project list back 3 years. </li></ul></ul><ul><ul><li>They get the deductions that the client can’t claim. </li></ul></ul><ul><li>LEED and Energy Star buildings certified in the last 3 years </li></ul><ul><li>Any profitable, tax paying company with commercial buildings. </li></ul>That’s Us
  2. 2. 179D Example $292,137 Energy Tax Deduction CLAIMED by the ARCHITECT Fern Hill School 54,637 square feet Tax deduction per sq. ft. $1.10 Tax Benefit $60,101 Auburn Mountainville 183,676 square feet Tax Deduction per sq. ft. $ .90 Tax Benefit $ 165,308 Capital High School 127,440 square feet Tax Deduction per sq. ft $ .40 Tax Benefit $50,976 Meeker Elementary 39,382 square feet Tax Deduction per sq. ft. $ .40 Tax Benefit $15,752

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