skip to main content
OSTI.GOV title logo U.S. Department of Energy
Office of Scientific and Technical Information

Title: Energy Savings Modeling and Inspection Guidelines for Commercial Building Federal Tax Deductions, Second Edition

Abstract

This document provides guidance for modeling and inspecting energy-efficient property in commercial buildings for certification of the energy and power cost savings related to Section 179D of the Internal Revenue Code enacted in Section 1331 of the 2005 Energy Policy Act and noted in Internal Revenue Service Notice 2006-52. Specifically, Section 179D provides federal tax deductions for energy-efficient property related to a commercial building's envelope; interior lighting; heating, ventilating, and air conditioning; and service hot water systems.

Authors:
Publication Date:
Research Org.:
National Renewable Energy Lab. (NREL), Golden, CO (United States)
Sponsoring Org.:
USDOE
OSTI Identifier:
908617
Report Number(s):
NREL/TP-550-40467
TRN: US200722%%717
DOE Contract Number:
AC36-99-GO10337
Resource Type:
Technical Report
Country of Publication:
United States
Language:
English
Subject:
29 ENERGY PLANNING, POLICY AND ECONOMY; 32 ENERGY CONSERVATION, CONSUMPTION, AND UTILIZATION; AIR CONDITIONING; COMMERCIAL BUILDINGS; ENERGY POLICY; HEATING; RECOMMENDATIONS; SIMULATION; US IRS; ENERGY EFFICIENCY; VENTILATION SYSTEMS; TAX DEDUCTION; COMMERCIAL BUILDING; ENERGY SAVINGS; INTERNAL REVENUE CODE; Buildings

Citation Formats

Deru, M. Energy Savings Modeling and Inspection Guidelines for Commercial Building Federal Tax Deductions, Second Edition. United States: N. p., 2007. Web. doi:10.2172/908617.
Deru, M. Energy Savings Modeling and Inspection Guidelines for Commercial Building Federal Tax Deductions, Second Edition. United States. doi:10.2172/908617.
Deru, M. Tue . "Energy Savings Modeling and Inspection Guidelines for Commercial Building Federal Tax Deductions, Second Edition". United States. doi:10.2172/908617. https://www.osti.gov/servlets/purl/908617.
@article{osti_908617,
title = {Energy Savings Modeling and Inspection Guidelines for Commercial Building Federal Tax Deductions, Second Edition},
author = {Deru, M.},
abstractNote = {This document provides guidance for modeling and inspecting energy-efficient property in commercial buildings for certification of the energy and power cost savings related to Section 179D of the Internal Revenue Code enacted in Section 1331 of the 2005 Energy Policy Act and noted in Internal Revenue Service Notice 2006-52. Specifically, Section 179D provides federal tax deductions for energy-efficient property related to a commercial building's envelope; interior lighting; heating, ventilating, and air conditioning; and service hot water systems.},
doi = {10.2172/908617},
journal = {},
number = ,
volume = ,
place = {United States},
year = {Tue May 01 00:00:00 EDT 2007},
month = {Tue May 01 00:00:00 EDT 2007}
}

Technical Report:

Save / Share:
  • This document provides guidance for modeling and inspecting energy-efficient property in commercial buildings for certification of the energy and power cost savings related to Section 179D of the Internal Revenue Code enacted in Section 1331 of the 2005 Energy Policy Act and noted in Internal Revenue Service Notice 2006-52. Specifically, Section 179D provides federal tax deductions for energy-efficient property related to a commercial building's envelope; interior lighting; heating, ventilating, and air conditioning; and service hot water systems.
  • This document provides guidance for modeling and inspecting energy-efficient property in commercial buildings for certification of the energy and power cost savings related to Section 179D of the Internal Revenue Code (IRC) enacted in Section 1331 of the 2005 Energy Policy Act (EPAct) of 2005, noted in Internal Revenue Service (IRS) Notices 2006-52 (IRS 2006), 2008-40 (IRS 2008) and 2012-26 (IRS 2012), and updated by the Protecting Americans from Tax Hikes (PATH) Act of 2015. Specifically, Section 179D provides federal tax deductions for energy-efficient property related to a commercial building's envelope; interior lighting; heating, ventilating, and air conditioning (HVAC); andmore » service hot water (SHW) systems. This document applies to buildings placed in service on or after January 1, 2016.« less
  • Today, many large commercial buildings use sophisticated building automation systems (BASs) to manage a wide range of building equipment. While the capabilities of BASs have increased over time, many buildings still do not fully use the BAS's capabilities and are not properly commissioned, operated or maintained, which leads to inefficient operation, increased energy use, and reduced lifetimes of the equipment. This report investigates the energy savings potential of several common HVAC system retuning measures on a typical large office building prototype model, using the Department of Energy's building energy modeling software, EnergyPlus. The baseline prototype model uses roughly as muchmore » energy as an average large office building in existing building stock, but does not utilize any re-tuning measures. Individual re-tuning measures simulated against this baseline include automatic schedule adjustments, damper minimum flow adjustments, thermostat adjustments, as well as dynamic resets (set points that change continuously with building and/or outdoor conditions) to static pressure, supply air temperature, condenser water temperature, chilled and hot water temperature, and chilled and hot water differential pressure set points. Six combinations of these individual measures have been formulated - each designed to conform to limitations to implementation of certain individual measures that might exist in typical buildings. All of these measures and combinations were simulated in 16 cities representative of specific U.S. climate zones. The modeling results suggest that the most effective energy savings measures are those that affect the demand-side of the building (air-systems and schedules). Many of the demand-side individual measures were capable of reducing annual HVAC system energy consumption by over 20% in most cities that were modeled. Supply side measures affecting HVAC plant conditions were only modestly successful (less than 5% annual HVAC energy savings for most cities for all measures). Combining many of the retuning measures revealed deep savings potential. Some of the more aggressive combinations revealed 35-75% reductions in annual HVAC energy consumption, depending on climate and building vintage.« less
  • This report presents a methodology for modeling air infiltration in EnergyPlus to account for envelope air barrier characteristics. Based on a review of various infiltration modeling options available in EnergyPlus and sensitivity analysis, the linear wind velocity coefficient based on DOE-2 infiltration model is recommended. The methodology described in this report can be used to calculate the EnergyPlus infiltration input for any given building level infiltration rate specified at known pressure difference. The sensitivity analysis shows that EnergyPlus calculates the wind speed based on zone altitude, and the linear wind velocity coefficient represents the variation in infiltration heat loss consistentmore » with building location and weather data.« less
  • AB 1558 creates a 55% state tax credit up to $3,000 for installation of solar systems that produce heat, cool, or electricity. Conservation measures applied in conjunction with such solar systems, which reduce the first cost or increase the energy savings of such systems, may also be eligible for the tax credit. The ERCDC is directed by this legislation to develop solar-system eligibility criteria for the tax credit. The immediate concern of the Conservation Division has been to investigate the feasibility of developing simplified rules of thumb that could be applied in conjunction with the solar-system eligibility criteria currently beingmore » developed by the energy commission. Ideal rules of thumb are listed. Accordingly, the Conservation Division of ERCDC recently entered into an agreement with Atlas Corporation to analyze the trade-offs between: reducing thermal loads through retrofitting various conservation measures and supplying those loads (domestic space and hot water) with active solar technology. The November 30, 1977 report entitled ''Energy Savings Resulting from Incremental Insulation and Incremental Solar System Capacity Preliminary Report'' was circulated to the public and has received several helpful criticisms and questions relating to the scope of the analysis and interpretation of its findings. This discussion is directed towards clarifying these concerns. (MCW)« less