Submittal

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respect to energy efficient commercial buildings. Section 179D(a) allows a deduction to
a taxpayer for part or all of the cost of energy efficient commercial building property that
the taxpayer places in service after December 31, 2005, and before January 1, 2008.
(See section 2.02 of this notice.) Sections 179D(d)(1) and 179D(f) allow a deduction to
a taxpayer for part or all of the cost of certain partially qualifying commercial building
property that the taxpayer places in service after December 31, 2005, and before
January 1, 2008. (See sections 2.03, 2.04, and 2.05 of this notice.) For purposes of
this notice partially qualifying commercial building property is property that would be
energy efficient commercial building property but for the failure to achieve the 50-
percent reduction in energy and power costs required under section 2.02(1)(c) of this
notice.
.02 Energy Efficient Commercial Building Property.
(1) In General. Energy efficient commercial building property is
depreciable property that satisfies each of the following conditions:
(a) The property is installed on or in any building that is located in
the United States and is within the scope of Standard 90.1-2001. (See section 5.02 of
this notice for the description of buildings within the scope of Standard 90.1-2001 and
section 5.06 of this notice for the complete description of Standard 90.1-2001.)
(b) The property is installed as part of--
(i) the interior lighting systems,
(ii) the heating, cooling, ventilation, and hot water systems,
or