Statements (28)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:amendedBy |
gptkb:Inflation_Reduction_Act_of_2022
|
| gptkbp:appliesTo |
building owners
designers of government buildings energy-efficient commercial buildings |
| gptkbp:codifiedIn |
gptkb:26_U.S._Code_§_179D
|
| gptkbp:covers |
HVAC systems
building envelope interior lighting systems |
| gptkbp:deductionType |
accelerated depreciation
|
| gptkbp:eligibility |
renovations
new construction government-owned buildings tax-exempt entities (after 2023) |
| gptkbp:enactedBy |
gptkb:Energy_Policy_Act_of_2005
|
| https://www.w3.org/2000/01/rdf-schema#label |
Section 179D deduction
|
| gptkbp:jurisdiction |
gptkb:United_States
|
| gptkbp:maximumLoanAmount |
$1.88 per square foot (2022)
$5.00 per square foot (2023 and after, with bonuses) |
| gptkbp:purpose |
encourage energy efficiency
|
| gptkbp:relatedTo |
gptkb:energy
tax incentives |
| gptkbp:requires |
energy efficiency certification
energy savings compared to ASHRAE standards qualified third-party inspection |
| gptkbp:bfsParent |
gptkb:Energy_Efficient_Commercial_Buildings_Deduction
|
| gptkbp:bfsLayer |
7
|