HomeMy WebLinkAboutIRS Tax Deduction - Bradley Engineering CharteredlllS §179D Permission Form
Tax Deduction for Energy Efficient Co1n1nercial Buildings
WP. are forw<mling this letter to you for informati.l>:nal purposes as well a.s to rnquest your approval and
dP.lP.t'min<:>tion of all applicable tax tkdudions.
facility: Bonneville Joint Sdtool Dfab::kt II 93, Thunde1· Ridge High S<:hool
In summary, t<ix dedu(t:ion 179D was ii:nplemenk'd in 2006, and pro'llidcd for a tax deduction to
building Owners that meet stipulated energy cffidc-ncy stmdard.s for couunerdal projects completed in
2006. The mx credit ha,; now been extC'nde<l to proje<:ts completed IJ:irough 2018.
WHhin ·179)), there i'a special rule for "Govcnml.C'nt Owned Buildings", where the tax credit available
can be allor.atP.d to the prnjec:t designer(s). More spe<.:ifk<1lly, the cxa<.:t wording of 179D is as follow·s:
.SecUor.l 3. "PP.c.iaI l'U IP. for Govenunent-Owned building,;
.01 Jn General, In thP. c.asP. or P.nP.rr,y efficientcmrunenfol building property (or p<irti<:>lly
y:ualifying comr.nerc::ial building propP.rly for whkh <i deduction is allowed undP.r § 1790)
that is installed 01.1 oc in propP.rly own;.d by a FedP.rnl, State, or loc-,1l 'p;overnmP.nt or a .
politkal subdivjs.i.on lbe.reof, the ownP.r or lhP. propP.rty may allocatP. thP. !l '179D dP.d ur.lion
to the person prirn<1rily rP.sponsib!P. for desir;ninp; the property (the desip,nel'). If thP.
allocation o{ a§ :1791) tiP.duc.lion to a dP.sir,ner satisfies the l'~quirement<; of this sec.tion, thP.
deduction will. be <ii.lowed onlv, lo th<:>l dP.sionP.r. The deduc.tion will be allowP.d to thP.
.,
designer for the h~xab:Je year lhal. indudP.s thP. datP. on whkh the property is pl<:>r.ed in
Sl'rVK:l',
.02 Designer t~fGO'iiernme:nl:-Owned Jluildings. A dP.si3nP.t' is a pP.rson lhal c:rP.<> le.5 lhe
tt~chnkal spedfications for in.stalJ.ali.o:n o.f enertw efficiP.nl c:ommei·cial building prope(Ly (or
parti<:>lly qlliilifying couunc·rdal building properly for which a deduction Js allowed under
s'J79D). /\ de,;igner may include, for exar.npJe, an archilecl, enginee1:, co:nli:3ct.or,
enviroruncntal consultant or energy S('!'Viccs pro~ider who creates the lechni.cal
spedfkatiuns for a new building or an addili.on lo an exi.sling building lhal. incorporates
eneri~ cffi<.:ient comnK·rl'i.<11 building properly (or par.lfolf.y qt1.ali{ying co1.1.unerci.al. building
property for which a deduction is allowed under§ 179D). A person that m.crdy installs,
rP.p<>irs, or nl<lintains the property i.s not a <ll'signer .
.03 .l.\llncaliou of/111~ Dedudion. If mme tlum one designer i.s responsible for crrnting the
rechnic.irl 5pP.<~irirnlions for installation of energy efficient commcr<.:ial building property (or
parti;llly qualifying c:ommP.rr.i<il buildinp; prope1ty fol' which a deduction iH allm1r~:d under
§179D) o.n or in a r,ovP.rnmP.nt-owned buildin!',, the owner of the building sh<ill--
(1) Deten.nine which designP.r i,; primarily responsible and <:>Hocate the full deduc:tion
to that designer, or
(2) At the o'(.\,·:ner'.s discretion, allo.-ale thP. dP.dur.tion among several dP.si~nP.rs.
At; Brad.ky FnginP.erinr, ChartP.rcd wc.:rl' tl:K· cl.:'<:trk<•l de.signer~ on LhP. prnj~'C:t in qui:.stimi. we are
respoctfolly reqttt>$linr; the following of yon;
1. 1\~ the stt:wanl of the.: govco1m.P.nL-ownPd building, we.: are R't{Ucsting lhal you dPl.P.rmine Lhal
'Bmdh:y Engineering Char~j l)f> all11«lted 100% of the available§ 179D li!l< ded uc:ti1)ns as relal~
to thP. intc.:rimlighting rull' for Lhe enerp,y efficiency lighting.
l\t this point in tilne we have nol ascerrnim.:d the firm! dfidc:J.lCji levels o( y1)ur fodlity, but if you
approve thi~ r.~1uesl. and we proccc.:d with the.: caku.lali.o.ns, we will provide you u full C.:l•py of thest•
mlc.:ulatiOJI$ fr..,· your use and future.: rc.:fc.:rt'l1l'l'.
I( you approve this rc.:quest, please sign and return the attncht'Cl fom:t. Ii rcru 1'1'001'1 like Lo d isc:u,;s this
in CrPaLPr depth, pkasc call ;md WE' would l>P happy to discuss iillything with )'OU.
Dute
Au.thod7.ed Owner's .Rcprcsc.:ntafive(~):
Honnevillc.: Joint School Districl
34,97 I\. Ammon Road
Idaho l'i!US, Jf) 8'1401
Jolm Pymm
I)i rector of Fac:ilitic.:i; and Op c.:rati.on$
(208) 557-9667