Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_179d
Timestamp: 2019-10-23 01:16:14
Document Index: 207899944

Matched Legal Cases: ['§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179', '§ 179']

Internal Revenue Code, § 179D. Energy Efficient Commercial Buildings Deduction
I.R.C. § 179D(a) In General —
I.R.C. § 179D(b) Maximum Amount Of Deduction —
I.R.C. § 179D(b)(1) —
I.R.C. § 179D(b)(1)(A) —
I.R.C. § 179D(b)(1)(B) —
I.R.C. § 179D(b)(2) —
I.R.C. § 179D(c) Definitions —
I.R.C. § 179D(c)(1) Energy Efficient Commercial Building Property —
The term “energy efficient commercial building property" means property—
I.R.C. § 179D(c)(1)(A) —
I.R.C. § 179D(c)(1)(B) —
which is installed on or in any building which is--
I.R.C. § 179D(c)(1)(B)(i) —
I.R.C. § 179D(c)(1)(B)(ii) —
within the scope of Standard 90.1-2007,
I.R.C. § 179D(c)(1)(C) —
which is installed as part of--
I.R.C. § 179D(c)(1)(C)(i) —
I.R.C. § 179D(c)(1)(C)(ii) —
I.R.C. § 179D(c)(1)(C)(iii) —
I.R.C. § 179D(c)(1)(D) —
which is certified in accordance with subsection (d)(6) 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 50 percent or more in comparison to a reference building which meets the minimum requirements of Standard 90.1-2007 using methods of calculation under subsection (d)(2).
I.R.C. § 179D(c)(2) STANDARD 90.1–2007 —
The term “Standard 90.1–2007” means Standard 90.1–2007 of the American Society of Heating, Refrigerating, and Air Conditioning Engineers and the Illuminating Engineering Society of North America (as in effect on the day before the date of the adoption of Standard 90.1–2010 of such Societies).
I.R.C. § 179D(d) Special Rules
I.R.C. § 179D(d)(1) Partial Allowance
I.R.C. § 179D(d)(1)(A) In General —
I.R.C. § 179D(d)(1)(A)(i) —
I.R.C. § 179D(d)(1)(A)(ii) —
I.R.C. § 179D(d)(1)(B) Regulations —
I.R.C. § 179D(d)(2) Methods Of Calculation —
I.R.C. § 179D(d)(3) Computer Software
I.R.C. § 179D(d)(3)(A) In General —
I.R.C. § 179D(d)(3)(B) Qualified Computer Software —
I.R.C. § 179D(d)(3)(B)(i) —
I.R.C. § 179D(d)(3)(B)(ii) —
I.R.C. § 179D(d)(3)(B)(iii) —
I.R.C. § 179D(d)(4) Allocation Of Deduction For Public Property —
I.R.C. § 179D(d)(5) Notice To Owner —
I.R.C. § 179D(d)(6) Certification
I.R.C. § 179D(d)(6)(A) In General —
I.R.C. § 179D(d)(6)(B) Procedures —
I.R.C. § 179D(d)(6)(C) Qualified Individuals —
I.R.C. § 179D(e) Basis Reduction —
I.R.C. § 179D(f) Interim Rules For Lighting Systems —
Until such time as the Secretary issues final regulations under subsection (d)(1)(B) with respect to property which is part of a lighting system--
I.R.C. § 179D(f)(1) In General —
The lighting system target under subsection (d)(1)(A)(ii) shall be a reduction in lighting power density of 25 percent (50 percent in the case of a warehouse) of the minimum requirements in Table 9.5.1 or Table 9.6.1 (not including additional interior lighting power allowances) of Standard 90.1-2007.
I.R.C. § 179D(f)(2) Reduction In Deduction If Reduction Less Than 40 Percent
I.R.C. § 179D(f)(2)(A) In General —
I.R.C. § 179D(f)(2)(B) Applicable Percentage —
I.R.C. § 179D(f)(2)(B)(i) —
I.R.C. § 179D(f)(2)(B)(ii) —
I.R.C. § 179D(f)(2)(C) Exceptions —
I.R.C. § 179D(f)(2)(C)(i) —
the controls and circuiting of which do not comply fully with the mandatory and prescriptive requirements of Standard 90.1-2007 and which do not include provision for bilevel switching in all occupancies except hotel and motel guest rooms, store rooms, restrooms, and public lobbies, or
I.R.C. § 179D(f)(2)(C)(ii) —
I.R.C. § 179D(g) Regulations —
I.R.C. § 179D(g)(1) —
I.R.C. § 179D(g)(2) —
I.R.C. § 179D(h) Termination —
(Added by Pub. L. 109-58, title XIII, Sec. 1331(a), Aug. 8, 2005, 119 Stat. 594; and amended by Pub. L. 109-432, div. A, title II, Sec. 204, Dec. 20, 2006, 120 Stat. 2922; Pub. L. 110-343, div. B, title III, Sec. 303, Oct. 3, 2008, 122 Stat. 3765; Pub. L. 113-295, Div. A, title I, Sec. 158(a), Dec. 19, 2014, 128 Stat. 4010; Pub. L. 114-113, Div. Q, title I, Sec. 190(a), title III, Sec. 341, Dec. 18, 2015; Pub. L. 115-123, Div. D, title I, Sec. 40413(a), Feb. 9, 2018, 132 Stat. 64; Pub. L. 115-141, Div. U, title IV, Sec. 401(a)(54), Mar. 23, 2018, 132 Stat. 348.)
2018--Subsec. (d)(1)(B). Pub. L. 115-141, Div. U, Sec. 401(a)(54), amended subpar. (B) by substituting “such that” for “which”.
Subsec. (h). Pub. L. 115-123, Sec. 40413(a), amended Subsec. (h) by substituting “December 31, 2017” for “December 31, 2016”.
2015--Subsec. (c)(1). Pub. L. 114-113, Div. Q, Sec. 341(a), amended par. (1) by substituting “Standard 90.1–2007” for “Standard 90.1–2001” each place it appeared.
Subsec. (c)(2). Pub. L. 114-113, Div. Q, Sec. 341(b)(1), amended par. (2). Before amendment, it read as follows:
“(2) Standard 90.1-2001.—The term “Standard 90.1-2001” means Standard 90.1-2001 of the American Society of Heating, Refrigerating, and Air Conditioning Engineers and the Illuminating Engineering Society of North America (as in effect on April 2, 2003).”
Subsec. (f)(1). Pub. L. 114-113, Div. Q, Sec. 341(b)(2), amended par. (1) by substituting “Standard 90.1–2007” for “Standard 90.1–2001” each place it appears.
Subsec. (f)(1). Pub. L. 114-113, Div. Q, Sec. 341(b)(3), amended par. (1) by substituting “Table 9.5.1” for “Table 9.3.1.1” and by substituting “Table 9.6.1” for “Table 9.3.1.2”.
Subsec. (f)(2)(C)(i). Pub. L. 114-113, Div. Q, Sec. 341(b)(2), amended clause (i) by substituting “Standard 90.1–2007” for “Standard 90.1–2001” each place it appears.
Subsec. (h). Pub. L. 114-113, Div. Q, Sec. 190(a), amended subsec. (h) by substituting “December 31, 2016” for “December 31, 2014”.
2014--Subsec. (h). Pub. L. 113-295, Div. A, Sec. 158(a), amended subsec. (h) by substituting “2014” for “2013”.
2008--Subsec. (h). Pub. L. 110-343, Div. B, Sec. 303, amended subsec. (h) by substituting “2013” for “2008.
2006--Subsec. (h). Pub. L. 109-432, Sec. 204, amended subsec. (h) by substituting “2008” for “2007”.
Amendment by Pub. L. 115-141, Div. U, Sec. 401(a)(54), effective March 23, 2018.
Amendment by Pub. L. 115-123, Sec. 40413(a), effective for property placed in service after December 31, 2016.
Amendment by Pub. L. 114-113, Div. Q, Sec. 190(a), effective for property placed in service after December 31, 2014.
Amendment by Pub. L. 114-113, Div. Q, Sec. 341, effective for property placed in service after December 31, 2015.
Amendment by Div. A, Sec. 158(a) of Pub. L. 113-295 effective for property placed in service after December 31, 2013.
Amendment by Div. B, Sec. 303 of Pub. L. 110-343 effective on the date of the enactment of this Act [Enacted: Oct. 3, 2008].
Amendment by Sec. 204 of Pub. L. 109-432 effective on the date of the enactment of this Act [Enacted: Dec. 20, 2006].
Effective for property placed in service after December 31, 2005.