The NEMA document provides sample language and examples for how the certification letter may be done. To download it, go to the NEMA Web site.
The Energy Policy Act of 2005, Section 1331, provides for a tax deduction of up to $1.80 per square foot for new or retrofit energy efficient commercial buildings that reduce energy use by 50 percent when compared to a national standard (ASHRAE/IESNA 90.1-2001, as of April 2003).
Internal Revenue Service Notice 2006-52, as revised June 26, 2006, provides for a technical certification by a professional engineer or contractor licensed in the building’s jurisdiction. This certification outcome may be used by a tax professional in calculations for the tax deduction. The certification also provides assurance to the building owner that the building meets its required energy savings goals.
In America’s “service economy,” commercial buildings are a major target for energy efficiency improvements, NEMA says, making EPAct an important step in improving energy efficiency in commercial buildings.
