Assignment of
Tax Deduction:
- The owner of the property may allocate the §
179D deduction to the person primarily responsible for designing
the property (the designer). The deduction will be allowed to
the designer for the taxable year that includes the date on
which the property is placed in service.
- A designer is a person that creates the
technical specifications for installation of energy efficient
commercial building property. A designer may include, for
example, an architect, engineer, contractor, environmental
consultant or energy services provider who creates the technical
specifications for a new building or an addition to an existing
building that incorporates energy efficient commercial building
property. A person that merely installs, repairs, or maintains
the property is not a designer.
- If more than one designer is responsible for
creating the technical specifications for installation of energy
efficient commercial building property on or in a
government-owned building, the owner of the building shall--
(1) determine which designer is primarily responsible and
allocate the full deduction to that designer, or
(2) at the owner’s discretion, allocate the deduction among
several designers.
- An allocation of the § 179D deduction to the
designer of a government-owned building must be in writing and
will be treated as satisfying the requirements of this section
with respect to energy efficient commercial building property if
the allocation contains all of the following:
(1) The name, address, and telephone number of an authorized
representative of the owner of the government-owned building;
(2) The name, address, and telephone number of an authorized
representative of the designer receiving the allocation of the §
179D deduction;
(3) The address of the government-owned building on or in which
the property is installed;
(4) The cost of the property;
(5) The date the property is placed in service;
(6) The amount of the § 179D deduction allocated to the
designer;
(7) The signatures of the authorized representatives of both the
owner of the government-owned building and the designer or the
designer’s authorized representative; and
(8) A declaration, applicable to the allocation and any
accompanying documents, signed by the authorized representative
of the owner of the government owned
building, in the following form:
“Under penalties of perjury, I declare that I have
examined this allocation, including accompanying documents, and
to the best of my knowledge and belief, the facts presented in
support of this allocation are true, correct, and complete.”
- Before a designer may claim the § 179D
deduction with respect to property installed on or in a
government-owned building, the designer must obtain the written
allocation described in section 3.04. A designer is not required
to attach the allocation to the return on which the deduction is
taken. However, §1.6001-1(a) of the Income Tax Regulations
requires that taxpayers maintain such books and records as are
sufficient to establish the entitlement to, and amount of, any
deduction claimed by the taxpayer. Accordingly, a designer
claiming a deduction under § 179D should retain the allocation
as part of the taxpayer’s records for purposes of §1.6001-1(a)
of the Income Tax Regulations.
- See full notice RE additional tax
consequences.
List
of Approved Software programs
Certification Requirements For Interim Lighting Rules
- The Interim Lighting Rule is satisfied by a
reduction in lighting power density and such a reduction may be
computed using a spreadsheet or other similar software. This
computation does not require qualified computer software to
model the entire building system or a determination of projected
annual energy costs. Accordingly, the requirements of section 4
of Notice 2006-52 do not apply to certifications under the
Interim Lighting Rule.
Application of the Interim Lighting Rule to Unconditioned Garage
Space
- For purposes of the Interim Lighting Rule,
the definition of a Building within the Scope of Standard
90.1-2001 (found in Section 5.01 of Notice 2006-52) is expanded
to include a structure that--
(1) Encloses space affording shelter to persons, animals, or
property within exterior walls (or within exterior and party
walls) and a roof;
(2) Is not a single-family house, a multi-family structure of
three stories or fewer above grade, a manufactured house (mobile
home), or a manufactured house (modular); and
(3) Is unconditioned attached or detached garage space as
referenced by Tables 9.3.1.1 and 9.3.1.2 of Standard 90.1-2001.
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