iTaxBlog: EPAct §179D
EPAct §179D Case Study
| Property Type: | Manufacturing Facility |
|---|---|
| Year Constructed | 2006 |
| Building Size | 114,000sf |
| Energy-efficient Improvements | High Efficiency Lighting, Upgraded Insulation, Upgraded HVAC Systems |
| Reference Building Annual Energy Costs (per computer model): |
$68,501 |
| Actual Building Annual Costs (per model): |
$17,508 |
| Percent Energy Savings: | 74% |
| IRS Threshold for Full $1.80sf 179D Deduction: | 50% |
| 179D IRS Deduction | |
| Facility qualified for full $1.80 per sf deduction | $205,200 |
