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Getting to 50 is a resource to help designers, architects,
owners and contractors achieve their goals of truly high-performance buildings.
There are no technical barriers, and few financial ones, to restrict the
energy efficiency of most commercial construction from being at least
50 percent better than current code requirements. However, there is limited
practical guidance for design teams who may be ready to consider performance
improvements to make their buildings 50 percent more efficient than standard
practice.
A significant number of these low-energy commercial buildings have been
built in the past few years. Research by NBI indicates there are about
100 new commercial buildings whose energy efficiency features are 50 percent
better than code.
 The
Energy Policy Act of 2005 (EPACT 2005) provides tax incentives
for buildings whose energy performance reaches or exceeds 50% less than
ASHRAE 90.1-2001 standards. The
IRS guidelines for the EPACT 2005 tax deduction contain program and
incentive details. On October 3, 2008, the energy provisions of the so-called
‘Financial Bailout’ legislation extended for five years the
eligibility date for the tax deduction. Commercial buildings and/or equipment
entering service between January 1, 2006 and December 31, 2013 can realize
a tax deduction of $1.80 per square foot by using 50% less energy with
respect to lighting, HVAC, envelope and hot water systems. There is provision
in the law to pass through the value of the tax deduction on public projects
to the designated design lead. NREL has provided a guidance document.
US DOE has a website that lists certified software for compliance checking.
This is great news for the future of energy efficient design and construction,
but how do you make these savings a reality on your project?
For lighting systems, until the IRS issues a final rule, the law specifies
that a deduction of $0.30 per square foot can be taken if the lighting
system employs dual switching (ability to switch roughly half the lights
off and still have fairly uniform light distribution) and reduces installed
lighting power by at least 25% from values specified in specific cited
tables in ASHRAE Standard 90.1-2001. As lighting power reductions climb
from 25% to 40%, the deduction is increased proportionally, up to $0.60
for a 40% power reduction (plus the dual switching). This prorated credit
does not apply to warehouse lighting.
The most useful overall reference site is: http://energytaxincentives.org/business/commercial_buildings.php
This site links to all federal guidelines related to the tax deductions.
That’s where we come in.
Buildings Database
A great many projects have already approached or surpassed this high level
of performance, but the task of tracking down who’s done what, and
with what result, can be cumbersome and time-consuming. The Getting
to 50 database streamlines your research efforts by providing a central
online location for information on buildings that have successfully met
that performance test.
Lighting
Recognizing that lighting may provide the simplest path to significant
energy savings, we’ve created detailed examples of how you can improve
the efficiency of lighting in a variety of building types. EPAct specifically
allows it to be considered as a separate system, offering a deduction
of up to $0.60 per square foot for lighting alone.
Additional information can be found at two websites sponsored
by the National Electrical Manufacturing Association (NEMA):
NEMA has also posted tax
compliance certification guidance letters on its website. NEMA presents
this information “...for general discussion purposes only and is
not intended or written to be used, and cannot be used or relied upon,
by any taxpayer for any purpose, including for purposes of avoiding tax
penalties.”
Tools
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