Public School Case Study: Energy Service Companies (ESCO’s)
Case Study 7 of 8: Qualifying as a designer of energy-efficient properties
Case Study 7 of 8: Qualifying as a designer of energy-efficient properties While taxpayers often first think of HVAC and building envelope improvements when considering qualifying §179D energy and power cost savings, lighting improvements can also qualify. Of the eight factual case studies the IRS released in Memorandum AM 2018-005, the seventh scenario examines […]
Case Study 6 of 8: Qualifying as a designer of energy-efficient properties
Case Study 6 of 8: Qualifying as a designer of energy-efficient properties The framework of Internal Revenue Code §179D has guided property owners in establishing whether their projects have achieved the necessary energy and power cost savings to claim a tax deduction. Last year, this updated deduction became permanent through the passage of the […]
