The Energy Policy Act of 2005 is an attempt to fight growing energy problems by providing tax incentives and loan guarantees for energy production of various types. The Act contains provisions for commercial buildings that make improvements to their energy systems.
Energy improvements completed in 2006 and 2007 are eligible for tax deductions of as much as $1.80 per square foot. The incentives focus on improvements to lighting, HVAC and building envelope. The commercial building tax deductions can be used to improve the payback period of a prospective energy improvement investment.
The most common qualifying projects are in the lighting area. Industrial spaces such as Manufacturing, Warehouse and Distribution Centers are typically lit with 400W Metal Halide fixtures. These fixtures are commonly being upgraded with Hi-Bay Fluorescent fixtures that can cut energy use in half as well as qualify the building for tax deductions. In the Northeast paybacks for this project can get below one year.
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Download the entire Energy Act & Rebate (PDF, 244KB)
| Incentive Type | Corporate Deduction |
| Eligible Efficiency Technologies | Equipment Insulation, Water Heaters, Lighting, Lighting Controls/Sensors, Chillers, Furnaces, Boilers, Heat pumps, Air conditioners, CHP/Cogeneration, Caulking/Weather-stripping, Duct/Air sealing, Building Insulation, Windows, Doors, Siding, Roofs |
| Applicable Sectors | Commercial, Construction |
| Amount | $0.30-$1.80 per square foot, depending on technology and amount of energy reduction |
| Maximum Incentive | $1.80 per square foot |
| Date Enacted | 8/8/2005 |
| Effective Date | 1/1/2006 |
| Expiration Date | 12/31/2008 |
Added Value for Closed Circuit Cooling and Refrigeration Systems
S = State/Territory U = Utility
| State/Territory | Personal Tax | Corporate Tax | Sales Tax | Property Tax | Rebates | Grants | Loans | Bonds |
|---|---|---|---|---|---|---|---|---|
| Alabama | 13-U | 12-U, 1-S | ||||||
| Alaska | 2-U | 3-S | ||||||
| Arizona | 1-S | 2-U | 2-U | |||||
| Arkansas | 3-U, 1-S | |||||||
| California | 1-S | 56-U | 5-U | 7-U, 1-S | ||||
| Colorado | 16-U | 1-U | 2-U | |||||
| Connecticut | 14-U | 2-U, 2-S | 4-U, 2-S | |||||
| Delaware | 2-S | |||||||
| Florida | 20-U | 2-U, 1-S | 3-U | |||||
| Georgia | 12-U | 12-U | ||||||
| Hawaii | 5-U | |||||||
| Idaho | 1-S | 14-U | 1-S, 2-U | |||||
| Illinois | 2-U, 1-S | 2-S | ||||||
| Indiana | 4-U | 1-U | ||||||
| Iowa | 14-U | 1-S | 3-U, 1-S | |||||
| Kansas | 1-U | 1-S | ||||||
| Kentucky | 12-U | 7-U | ||||||
| Louisiana | 1-U, 1-S | 1-S | ||||||
| Maine | 1-U, 2-S | 2-S | ||||||
| Maryland | 1-S | 1-S | 1-S | 1-U, 2-S | ||||
| Massachusetts | 2-S | 2-S | 27-U | 1-U | 6-U | |||
| Michigan | 3-S | |||||||
| Minnesota | 39-U | 6-U | 4-U, 4-S | |||||
| Mississippi | 5-U | 3-U, 1-S | ||||||
| Missouri | 8-U | 1-U, 1-S | ||||||
| Montana | 1-S | 1-S | 5-U | 1-U | 1-U, 1-S | 1-S | ||
| Nebraska | 3-U | 1-S | ||||||
| Nevada | 1-S | 5-U | ||||||
| New Hampshire | 12-U | 2-U | 2-U, 1-S | |||||
| New Jersey | 5-S | 1-U, 2-S | ||||||
| New Mexico | 3-U | 1-S | ||||||
| New York | 1-S | 1-S | 1-S | 3-U, 3-S | 3-S | 2-S | ||
| North Carolina | 6-U, 1-S | 11-U, 1-S | ||||||
| North Dakota | 1-S | 1-U | ||||||
| Ohio | 1-U | 1-S | 2-S | |||||
| Oklahoma | 1-S | 1-U | 2-S | |||||
| Oregon | 1-S | 1-S | 27-U, 1-S | 3-U, 1-S | 13-U, 1-S | |||
| Pennsylvania | 3-S | 1-U, 3-S | ||||||
| Rhode Island | 2-U, 2-S | 2-U | ||||||
| South Carolina | 9-U, 1-S | |||||||
| South Dakota | 2-U | 1-U | 1-U | |||||
| Tennessee | 21-U | 23-U, 2-S | ||||||
| Texas | 26-U | 5-U, 1-S | ||||||
| Utah | 2-U | |||||||
| Vermont | 3-U, 9-S | 1-U, 1-S | ||||||
| Virginia | 1-S | 3-U, 1-S | ||||||
| Washington | 56-U | 3-U | 8-U | |||||
| West Virginia | 1-S | |||||||
| Wisconsin | 13-U, 4-S | 2-U | 1-U, 1-S | |||||
| Wyoming | 3-U | 1-S | 1-U | |||||
| D.C. | 1-S | 1-S | ||||||
| Totals | 11 | 6 | 0 | 3 | 492 | 54 | 200 | 2 |
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