Statements (21)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
United States federal tax code section
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:amendedBy |
gptkb:Inflation_Reduction_Act_of_2022
|
| gptkbp:appliesTo |
commercial buildings
|
| gptkbp:benefit |
building owners
designers of government buildings |
| gptkbp:citation |
https://www.law.cornell.edu/uscode/text/26/179D
|
| gptkbp:dateEnacted |
2005
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:focusesOn |
energy efficiency
|
| https://www.w3.org/2000/01/rdf-schema#label |
26 U.S. Code § 179D
|
| gptkbp:improves |
HVAC systems
building envelope interior lighting |
| gptkbp:maximumLoanAmount |
$1.80 per square foot (as of 2022)
|
| gptkbp:provides |
gptkb:tax_law
|
| gptkbp:requires |
energy reduction certification
|
| gptkbp:title |
Energy efficient commercial buildings deduction
|
| gptkbp:bfsParent |
gptkb:Internal_Revenue_Code_Section_179D
gptkb:Section_179D_deduction |
| gptkbp:bfsLayer |
8
|