Clarifying EPAct 2005 Federal Tax Incentives for Commercial Buildings

Michael Deru, Drury Crawley

Research output: Contribution to journalArticlepeer-review

Abstract

The Energy Policy Act of 2005 (EPAct 2005), Public Law 109-58 was signed by President George W. Bush on Aug. 8, 2005. This law contains substantial incentives and requirements for the use of renewable energy and energy efficiency for all sectors of energy demand and supply. Section 1331 of this law enacted Section 179D of the Internal Revenue Code and established incentives for energy-efficiency measures in commercial buildings. These measures were drafted by a collaborative group of industry and efficiency advocates and offered to Congress as a way to focus efforts on opportunities for energy savings. There have been many articles, seminars, and training sessions on this section. We want to add one more article to the mix with the hopes of adding some clarification and new information.

Original languageAmerican English
Pages (from-to)70-75
Number of pages6
JournalASHRAE Journal
Volume49
Issue number3
StatePublished - Mar 2007

NREL Publication Number

  • NREL/JA-550-41142

Fingerprint

Dive into the research topics of 'Clarifying EPAct 2005 Federal Tax Incentives for Commercial Buildings'. Together they form a unique fingerprint.

Cite this