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Deduction for Energy Efficient Commercial Building
RIN: 
1545-BK19
Abstract: 
These proposed regulations provide guidance on the deduction for energy efficient commercial buildings under section 179D of the Internal Revenue Code. The text of the temporary regulations also serves as the text of the proposed regulations. These regulations affect owner and long-term lessees of energy efficient building property and designers of energy efficient commercial building property projects.
Rule Stage: 
Proposed Rule Stage
Agency Name: 
Internal Revenue Service
Agency Contact Info
Jennifer
Bernardini
General Attorney
202 622-3110
202 622-4779
jennifer.c.bernardini@irscounsel.treas.gov
Agency Mail Address
1111 Constitution Avenue, NW, Room 5116,
Washington
DC
20224