IRS Regulations

Commercial Buildings

March 2008 IRS Rule on Commercial Building Deduction

In March 2008 the IRS released new rules clarifying several aspects of the commercial building energy efficiency tax deduction. Earlier regulations had spelled out most aspects of how this program works (click here for an overview); these new regulations address a few new issues and clarify several aspects of the old regulations. The new regulations:

Previous Guidance

June 2006: the Treasury Department and the Internal Revenue Service (IRS) released a "Guidance Notice" for claiming tax incentives for energy efficient improvements to commercial buildings. This information is summarized on the TIAP Commercial Buildings page.

TIAP is also making available the full text of the new IRS Guidance Notice: Notice 2006-52, Deduction for Energy Efficient Commercial Buildings Please check the TIAP web site for future updates and the latest information on the energy efficiency tax incentives.

Residential Guidance

On Tuesday, February 21, 2006 the Treasury Department and the Internal Revenue Service (IRS) released "Guidance Notices" on claiming tax incentives for energy efficiency improvements to existing homes, new energy-efficient home construction and new energy-efficient manufactured housing. The publication of the IRS guidance provides specific information that taxpayers, home builders and housing manufacturers can rely on to take action to claim the tax credits. Keep in mind that subsequent legislation in 2008 and 2009 altered the tax incentives discussed in the original guidance.

Original IRS Guidance Notices. These are available for downloading (PDF format) as follows:

Passenger Vehicles

On January 13, 2006, the IRS released a "Guidance Notice" on tax credits for light-duty hybrid and diesel vehicles. To date, the IRS has released notices acknowledging that some Honda, Toyota, Lexus, Ford and Mercury vehicles have been certified for tax credits. For information on which models are eligible and the amount of credit available, see ACEEE's "Light-Duty Hybrid and Diesel Vehicle Tax Credits in the Energy Bill".

TIAP is also making available the full text of the IRS Guidance Notices. These are available for downloading (PDF format):

Please check the TIAP Passenger Vehicle web site for future updates and the latest information on the energy efficiency tax incentives. For more information on specific vehicles and incentive amounts, see ACEEE's "Light-Duty Hybrid and Diesel Vehicle Tax Credits in the Energy Bill."

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