|
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
|
|
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
|
gptkb:energy_efficiency_certification
energy savings compared to ASHRAE standards
qualified third-party inspection
|
|
gptkbp:bfsParent
|
gptkb:Energy_Efficient_Commercial_Buildings_Deduction
|
|
gptkbp:bfsLayer
|
7
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Section 179D deduction
|