Energy Efficient Commercial Buildings Deduction

GPTKB entity

Predicate	Object
gptkbp:instanceOf	gptkb:tax_law
gptkbp:administeredBy	gptkb:Internal_Revenue_Service
gptkbp:alsoKnownAs	gptkb:Section_179D_deduction
gptkbp:appliesTo	commercial buildings building owners designers of government-owned buildings
gptkbp:availableOn	renovations new construction
gptkbp:codifiedIn	gptkb:Internal_Revenue_Code_Section_179D
gptkbp:enactedBy	gptkb:United_States_federal_government
https://www.w3.org/2000/01/rdf-schema#label	Energy Efficient Commercial Buildings Deduction
gptkbp:improves	HVAC systems building envelope interior lighting
gptkbp:introducedIn	2005
gptkbp:location	gptkb:United_States
gptkbp:maximumLoanAmount	$1.88 per square foot (2022, indexed for inflation)
gptkbp:purpose	encourage energy efficiency in commercial buildings
gptkbp:relatedTo	gptkb:energy tax incentives
gptkbp:requires	energy efficiency certification qualified third-party certification reduction in energy and power costs by at least 50% compared to ASHRAE standard
gptkbp:updated	gptkb:Consolidated_Appropriations_Act,_2021 gptkb:Inflation_Reduction_Act_of_2022
gptkbp:bfsParent	gptkb:Energy_Policy_Act_of_2005
gptkbp:bfsLayer	6