of the property, with allowances for partial deductions for improvements in interior lighting, HVAC and hot water systems, and building envelope systems. The Emergency Economic...Commercial Buildings... Commercial Building Tax Deduction Coalition Background The Energy Policy Act of 2005 included a new tax incentive, backed and advocated by the National... Electrical Manufacturers Association (NEMA) and the Natural Resources Defense Council (NRDC), to improve the energy efficiency of commercial buildings. The "Commercial Building Tax...

International Energy Conservation Code (IECC) and supplements. At least 1/5 of the energy savings must come from building envelope improvements. This credit also applies... building envelope improvements), or a manufactured home meeting the requirements established by EPA under the ENERGY STAR program. Please note that, with the exception of the tax... that meets ASHRAE Standard 90.1-2001. Partial deductions of up to $.60 per square foot can be taken for measures affecting any one of three building systems: the building envelope...