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Energy & Economic Library

(including the latest version of the EPAct/Energy Estimator)
 Version 2.0h
User's Manual for EPAct Tools
NOTE: it is best to save the spreadsheet onto your hard drive before using it and you may have to reduce the macro security in your Excel  to medium to use this spreadsheet.
Key Components of the Library:

EPAct related tools including QuickCalc, the full estimator, the EPAct compliance form and sample EPAct based computations.

A suite of simple economic tools for computing energy savings and payback for renovation projects.

A suite of simple energy based tools including typical illuminance recommendations, field audit forms, a Lumen Method Calculator and links to other ABL tools.

A comprehensive list of links to web sites covering a full range of topics including energy codes, energy incentives, EPAct sites, industry organizations, energy software and lamp recycling info.

 

How To Pursue The EPAct Tax Deduction Using The Interim Lighting Rule:

1. Design and install a compliant lighting system.  The Full EPAct/Energy Estimator, found within the Energy & Economic Library, can be used to determine whether or not your lighting design (renovation or new construction) meets the EPAct LPD requirements and how much tax deduction is available.  The latest version of the library can be downloaded with the link to the left.

2. Have a 'qualified' person certify the project.  To be 'qualified' to certify compliance of an EPAct project, that person: (A) Is not related (within the meaning of §45(e)(4)) to the taxpayer claiming the deduction under § 179D (doesn’t work for the company claiming the deduction); (B) Is an engineer or contractor that is properly licensed as a professional engineer or contractor in the jurisdiction in which the building is located; and (3) Has represented in writing to the taxpayer that he or she has the requisite qualifications to provide the certification required under section 4 of this notice (in the case of an individual providing the certification) or to perform the inspection and testing described in section 4.05 of this notice (in the case of an individual performing the inspection).  A blank certification form can be found in the library mentioned above.

3. Claim the deduction on the appropriate IRS form.  Line 26 of IRS form 1120 should be used.

4. Attach compliance certificate and any other supporting documentation to the file copy of the tax return.  A copy of the compliance certificate does not need to be submitted with the tax return.

Click here for a full presentation on EPAct 2005..