Federal Tax Credit
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Contents
Energy Efficient Commercial Building Federal Tax Credit
Overview
- There are two general parts to the requirements of the Federal Tax Credit.
- 1) Energy Model and Savings Calculations and
- 2) Inspection of Building Implementation.
Initial Review of Requirements and Qualifications
- Review requirements and make sure there is nothing that will disqualify us
- Determine, in general, that necessary resources are available to complete the qualification and certification processes
- Evaluate what it will take to get the credit vs. the value of the credit to make sure the effort is worth the reward
- Go / No Go Check based on initial review of credit and process required
Outline of Steps
- Energy Model
- Review DTE model and indicate what needs to be done to the model to adjust it to comply with the Federal Tax Credit requirements
- Locate necessary files and resources to complete the work, if any
- Savings Calculations
- Verify what calculations are required and format, then compare to DTE calculations to see what needs to be updated or re-calculated
- Determine if any additional information is required from the model
- Get updated energy usage from the model before calculating
- Locate necessary files and resources to complete the work
- Inspection
- Review ASHRAE 90.1-2001 compliance forms
- Determine if there are any "show stoppers" in the forms that will nullify the effort to get the credit
- Locate necessary information and resources to complete the forms
Detailed Work
General
- Tax credit requires energy model to compare energy efficient building to ASHRAE 90.1-2001 compliant building to determine the amount of savings anticipated from the proposed building.
- Federal Tax Credit requires 50% savings above ASHRAE 90.1-2001 model.
- The inspection portion basically follows the compliance forms for ASHRAE 90.1.
- Certification must be done by a qualified licensed engineer or licensed contractor.
- Needs to be done by the end of August 2012 for tax season.
Energy Model
Savings Calculations
Inspection
- Building Envelope
- Building Envelope Compliance Form
- Meet mandatory provisions of section 4.1
- Interior Lighting
- Lighting Compliance Form
- Meet mandatory provision checklist to comply with requirements of section 4.1
- Connected lighting power tables on form to make sure total lighting power is less than or equal to lighting power in proposed energy efficient building model (Lighting Power Calcs)
- Record IESNA recommended minimum and actual measured illuminance for each space in Table LF1 (FIND IESNA HANDBOOK)
- Verify lighting controls match proposed model controls in Table LF2
- HVAC and SHW Systems
- HVAC and SHW Compliance Forms
- Meet mandatory provisions of section 4.1
- Verify systems not covered in the Standard 90.1 mandatory provisions (fans-pumps > 5 HP, economizer, thermal energy storage, energy recovery, natural ventilation, demand controlled ventilation, dessicant systems, other energy systems). Type, mfg model, size, operating conditions, efficiencies, and control sequences.
- Verify controls match proposed energy model
Certification
Working Session Notes
Notes from SESSION 1 - 8/10/2012
- Tax Credit Information Collection
- Review compliance forms
- Determine which systems will be used for the tax credit to achieve 50% (see DTE study)
- Windows, insulation (for roof, walls floors), ERU interior lighting systems, skylights, infiltration in the DTE GG energy study for application for DTE YES achieved overall 80% reduction
- Domestic hot water is not included in model. (It is in the IRS notice 2006-52 but was not included in DTE study)
- Interior lighting requirement mandatory provision: Must have either automatic shutoffs or occupancy sensors if a space is great than 5000 sq. ft. Is our largest space greater than 5000 sq ft? Kirsten thinks the work area space is about 3416 sq. ft.
- Start completing compliance forms
Notes from SESSION 2 - 8/17/2012
- Tax Credit Information Collection continued
- Completed Building Envelope compliance form
- Started looking at HVAC compliance form - may have difficulties complying with requirements
Notes from SESSION 3 - 8/24/2012
- Tax Credit Information Collection continued
- Measured general lighting levels for Tax Credit Performance info
- Readings Aug. 24, 2012, 3:30 pm (in fc):
- Shared table area 16
- Office west of greenhouse 8
- Joe's office 29
- Jason's office 3130
- Bench outside in front yard 7640
- Readings Aug. 24, 2012, 3:30 pm (in fc):
- Continuing to complete compliance forms
- Determine which ones we could actually achieve compliance with
- Document which ones we do not comply with and why we do not comply
References
- IRS 2006-52
- NREL Energy Savings Modeling and Inspection Guidelines for Commercial Building Federal Tax Deductions
- ASHRAE 90.1-2001 Compliance Forms
Questions
TO DO
- Plan / Do / Check / Act / Repeat