Submittal

retain the certification as part of the taxpayer’s records for purposes of § 1.6001-1(a) of

the Income Tax Regulations. A certification will be treated as satisfying the

requirements of § 179D(c)(1) if the certification contains all of the following:

.01 The name, address, and telephone number of the qualified individual.

.02 The address of the building to which the certification applies.

.03 One of the following statements by the qualified individual:

(1) Statement for energy efficient commercial building property: The

interior lighting systems, heating, cooling, ventilation and hot water systems, and

building envelope that have been, or are planned to be, incorporated into the building

will reduce the total annual energy and power costs with respect to combined usage of

the building’s heating, cooling, ventilation, hot water, and interior lighting systems by 50

percent or more as compared to a Reference Building that meets the minimum

requirements of Standard 90.1-2001.

(2) Statement for energy efficient lighting property that satisfies the

requirements of the permanent rule of section 2.03(1)(a) of this notice: The interior

lighting systems that have been, or are planned to be, incorporated into the building will

reduce the total annual energy and power costs with respect to combined usage of the

building’s heating, cooling, ventilation, hot water, and interior lighting systems by 16⅔

percent or more as compared to a Reference Building that meets the minimum

requirements of Standard 90.1-2001.

(3) Statement for energy efficient lighting property that satisfies the

requirements of the interim rule of section 2.03(1)(b) of this notice: The interior lighting