iTaxBlog: EPAct §179D
EPAct §179D Case Study
| Property Type: | Warehouse |
|---|---|
| Year Constructed | 2008 |
| Building Size | 373,922sf |
| Energy-efficient Improvements | High Efficiency Lighting and Controls |
| Reference Building Lighting Power Density: | 1.534 |
| Actual Building Lighting Power Density: | .7514 |
| Percent Energy Savings: | 51.02% |
| IRS Threshold for Full $1.80sf 179D Deduction: | 50% |
| 179D IRS Deduction | |
| Facility qualified for $0.60 per sf deduction | $137,372 |
