Building Energy Efficiency Tax Deduction Policy and Implementation

The Energy Policy Act of 2005 (Public Law 109-58) authorized the Energy Efficient Commercial Buildings Tax Deduction for expenses incurred for qualified energy efficient building investments made by a building owner. In government-owned buildings, the government may allocate this deduction to the person or persons (the “designer”) primarily responsible for creating the technical specifications of the qualified improvements. View details on the policy related to this tax deduction and its implementation. (.pdf 2.14mb).