energy efficient commercial building property

(1) Energy efficient commercial building property The term “energy efficient commercial building property” means property— (A) with respect to which depreciation (or amortization in lieu of depreciation) is allowable, (B) which is installed on or in any building which is— (i) located in the United States, and (ii) within the scope of Reference Standard 90.1, (C) which is installed as part of— (i) the interior lighting systems, (ii) the heating, cooling, ventilation, and hot water systems, or (iii) the building envelope, and (D) which is certified in accordance with subsection (d)(5) as being installed as part of a plan designed to reduce the total annual energy and power costs with respect to the interior lighting systems, heating, cooling, ventilation, and hot water systems of the building by 25 percent or more in comparison to a reference building which meets the minimum requirements of Reference Standard 90.1 using methods of calculation under subsection (d)(1).

Source

26 USC § 179D(c)(1)


Scoping language

For purposes of this section
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