179D Energy Study for a Building Designer in California

Location Lighting Square Footage Accelerated Tax Benefit
Temecula, CA  $0.60 135,380 $81,228.00
Total $81,228.00
Lighting systems: Lighting fixtures are equipped with (2) 54 watts High Output T5 lamps and electronic ballast.Lighting fixtures in the stair is wall sconce with one (1) 42 Watt compact fluorescent lamps and electronic ballast.The entire parking structure lighting system is controlled by a centralized lighting relay control panel located in the main electrical room. On the roof level, surface mounted high pressure sodium light fixtures are installed under the photovoltaic panels. Pole mounted high pressure sodium light fixtures are also installed to illuminate the general parking area. On the roof level, Solar arrays are installed to capture the sun light during the day and use the stored energy at night.

179D Energy Policy Act

The 179D energy certification calculates the tax deduction achieved from the installation of energy-efficient assets, including HVAC, building envelope, and lighting. The building may qualify for up to $1.80 per square foot ($0.60 per square foot for each system); however, partial deductions are allowed for lighting.  The 179D energy deduction is available for newly constructed or energy renovated commercial buildings as well as apartment buildings 4 stories or more. Commercial property owners who pay taxes can claim the benefit with the exception of government-owned buildings where the tax deduction may be allocated to the designer. In order to qualify for these deductions, an analysis of your energy savings is required by a qualified firm like Engineered Tax Services. The savings are significant can additional tax benefits are often identified through the engineering process.  Contact ETS for more information.