Sustainable Land Development Today - July/August 2008 - (Page 13) Engineering Society of North America as in effect on April 2, 2003 (“Standard 90.1–2001”); I The property must be installed as part of (1) the interior lighting systems of a building; (2) the heating, cooling, ventilation and hot water systems of a building; or (3) the building envelope; and I The property must meet certain certification requirements, described below. To qualify as energy efficient commercial building property, property must be certified as being installed as part of a plan designed to reduce the total annual energy costs with respect to the interior lighting systems and the heating, cooling, ventilation and hot water systems of a building by 50 percent or more in comparison to a reference building that meets the minimum requirements of Standard 90.1–2001. This standard is intended to be fuel neutral—in other words, the same energy efficiency features qualify for the deduction regardless of whether the “ heating source is a gas furnace or an electric heat pump. The required 50-percent reduction must be met solely through energy cost reductions for the interior pleted by a qualified individual using qualified software and must include inspection and testing to ensure compliance with energy-savings plans and targets. Even if a building Although these tax incentives are set to expire does not meet the 50December 31, 2008 and it is not certain that percent requirement the sunset dates will be extended, a variety of described above, a Section 179D deducproposed legislation that would extend these tion may be available incentives is pending. if property comprislighting systems and the heating, cool- ing one of the qualifying systems (i.e., ing, ventilation, hot water systems. the interior lighting systems; the heating, Reductions in any other energy uses cooling, ventilation and hot-water sysare not taken into account in determin- tems; or the building envelope) reduces ing whether the 50-percent reduction is the total annual energy costs with reachieved. However, the calculation spect to the combined usage of the buildmethods for the 50-percent reduction are ing’s interior lighting systems and intended to take into account savings for heating, cooling, ventilation, hot water alternative design methods and tech- systems by a certain percentage as comnologies not otherwise credited in Stan- pared to a reference building. Taxpayers dard 90.1-2001—for example, natural currently may choose between two sets ventilation, evaporative cooling, auto- of energy-savings targets. matic lighting controls, and daylighting. Under the first option, a partial deThe required certification must be com- duction requires a 10-percent reduction ” Circle 115 • or www.SLDTonline.com/webcard www.SLDTonline.com 13 http://www.edsaplan.com http://www.edsaplan.com http://www.SLDTonline.com/webcard http://www.SLDTonline.com
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