A tax deduction of up to $1.80 per
square foot is available to owners or
designers of new or existing commercial
buildings that save at least 50% of the
heating and cooling energy of a building
that meets ASHRAE Standard 90.1-2001.
Partial deductions of up to $.60 per
square foot can be taken for measures
affecting any one of three building
systems: the building envelope, lighting,
or heating and cooling systems. These
tax deductions are available for systems
“placed in service” from January 1, 2006
through December 31, 2013.*