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Maxim
ize Energy Tax B
enefits
Reap Maximum Tax Benefits For Energy-Efficient
Building Design, Construction, Upgrades and Renovations.
Special Guest Speaker:
Julio Gonzalez
Industry Expert and CEO of Engineered Tax Services
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Go Green and Get Green ($)Through Energy Tax Benefits
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What Are The Learning ObjectivesIdentifying Client Tax Opportunities
• How to identify valuable tax savings in the Energy Policy Act to take advantage of energy efficient design, construction, upgrade and renovation of buildings placed in service between Jan. 1, 2006 and Dec. 31, 2013;
• How owners of buildings can benefit and why their management companies, architects and builders should be aware of this policy;
• How architects, engineers and contractors can benefit as the designer of constructed or renovated public buildings and turn their knowledge and
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application of the Energy Policy Act into a competitive advantage in the marketplace;
• What accountants and property management companies need to know to help their clients take advantage of the energy tax benefits;
• How to find additional savings through energy-efficient public utility rebates;
• Insurance savings resulting from an energy tax certification; and
• How to find additional tax savings through building cost segregation.
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Engineered Tax Services• Nationally Licensed Engineering Firm with 16 offices
across the United States
• ETS averages $24,000,000 in monthly refunds and tax benefits for real estate clients
• ETS averages $2,500,000 in monthly refunds and tax benefits for architects, contractors and engineering
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benefits for architects, contractors and engineering firms involved in Public Building works.
• Clients include – IKEA, JW Marriott, Boeing, DelMonte, Snowbird Ski Resort, Google, ESPN/ABC, Ford, BMW, Outback
• Partner to Energy Star Partner, Green Building Council, National Park Trust and ASHRAE
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Energy Policy Act of 2005
• Congress passed legislation in August of 2005 to encourage property owners to build energy efficient real estate properties to promote reduction in energy consumption. Service dates were from 1/1/06 through 12/31/08.
• The Emergency Economic Stabilization Act of 2008 (HR-1424), approved and signed on October 3, 2008, extends the benefits
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approved and signed on October 3, 2008, extends the benefits of the Energy Policy Act of 2005 through December 31, 2013.
• The ruling allows up to a $1.80 per sq. ft. tax deduction for commercial property owners. Incentives were also allowed for contractors, site home builders and residential home owners.
� In Sum, you can go back three years and carry forward the energy tax benefit for 15 years. Important: Refunds may be due to you!
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Attention: Architects, Engineers And Builders
For energy-efficient commercial building property expenditures made by a public entity, such as public schools, the Secretary of the Treasury shall promulgate regulations that allow the deduction to be allocated to the “person
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deduction to be allocated to the “person primarily” responsible for designing the property in lieu of the public entity.
�Did you read your AIA Journals?
�Did your accountant tell you about this?
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• Person that creates the technical specifications for installation of energy efficient property
• May include architect, engineer, contractor, environmental consultant or energy services provider
Depth.Character.Solutions.
Who Qualifies as the Designer?
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6
provider
• Deduction can be allocated among multiple designers
• Government entity must provide designer with written declaration of the allocation of the deduction
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Tax Credits for Home Builders• Home builders are eligible for a $2,000 tax credit for a new energy efficient home
that achieves 50% energy savings for heating and cooling over the 2004 International Energy Conservation Code (IECC) and supplements. At least 1/5 of the energy savings must come from building envelope improvements. This credit also applies to contractors of manufactured homes conforming to Federal Manufactured Home Construction and Safety Standards.
• There is also a $1,000 tax credit to the producer of a new manufactured home achieving 30% energy savings for heating and cooling over the 2004 IECC and supplements (at least 1/3 of the savings must come from building envelope
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supplements (at least 1/3 of the savings must come from building envelope improvements), or a manufactured home meeting the requirements established by EPA under the ENERGY STAR program.
• Please note that, with the exception of the tax credit for an ENERGY STAR qualified manufactured home, these tax credits are not directly linked to ENERGY STAR. Therefore, a builder of an ENERGY STAR qualified home may be eligible for a tax credit but it is not guaranteed.
• These tax credits apply to new homes located in the United States whose construction is substantially completed after August 8, 2005 and that are acquired from the eligible contractor for use as a residence from January 1, 2006 through December 31, 2009.
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Goal: Reduce Energy Use
In the US alone, Buildings Account for:
• 72% of electricity consumption• 39% of energy use• 38% of all carbon dioxide (CO2)
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• 38% of all carbon dioxide (CO2) emissions
• 40% of raw materials• 30% of waste output (136 million tons
annually)• 14% of potable water consumption
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Who Benefits?
• Owners or tenants who pay for new or improved energy-efficient commercial buildings since 2006.
• Designers of energy-efficient properties installed in publically-owned
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properties installed in publically-owned buildings.
• Homeowners
• Building and Real Estate Communities all indirectly benefit.
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Why Is the Energy Tax Benefit Not Used?
• Less than 1% of eligible taxpayers have filed for their energy tax benefits with the IRS.
• Millions of taxpayers are due significant
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• Millions of taxpayers are due significant refunds since 2006.
• Why are taxpayers missing significant energy tax benefits and incentives?
� Low Awareness – No one was interested in the “good” times.
� Requires Qualified Engineer with Qualified Software
� Requires Paperwork – 179 D Deduction
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IDEAL CANDIDATES
Clients Properties That Have Had
System Upgrades & Retrofits.
New construction placed in service since January 1 of 2006. – Schools, Government, Office, Retail, Hospitality, Industrial, Multi-Family
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Office, Retail, Hospitality, Industrial, Multi-Family
• Architects, Engineers & Contractors that do public design
• Three Year Look Back Opportunity!
• Green Buildings
• LEED CERTIFIED BUILDINGS
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PUBLIC BUILDINGS & TAX DEDUCTIONS?
For energy-efficient commercial building
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For energy-efficient commercial building property expenditures made by a public entity, the Secretary of the Treasury shall promulgate regulations that allow the deduction to be allocated to the “person primarily” responsible for designing the property in lieu of the public entity.
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$103,000 Energy Tax Benefit
Waiting to Be Claimed by the Owner
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$117,666 Tax Benefit Is Waiting to Be Claimed by the Owner
• Republic Services
• LEED Silver
• 65,370 square feet
• Completed Fall 2008
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enefits The Spinnaker Group
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Current Project Sweetwater Creek Visitor Center
Completed: Summer 2006
Cost: $1,534,393 or $175/ft
Architect: Gerding Collaborative, LLC
Distinctions: LEED-NC Platinum;
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Distinctions: LEED-NC Platinum; One of only 20 LEED-NC Platinum buildings in the world at the time of certification and the first in the southeastern U.S.
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$292,137 Energy Tax Deduction CLAIMED by the ARCHITECT
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Fern Hill School 54,637 square feet
Tax deduction per sq.ft. $1.10 Tax Benefit $60,101
Auburn Mountainville 183,676 square feet
Tax Deduction per sq. ft. $ .90 Tax Benefit $ 165,308
Capital High School 127,440 square feet
Tax Deduction per sq. ft $ .40 Tax Benefit $50,976
Meeker Elementary 39,382 square feet
Tax Deduction per sq. ft. $ .40 Tax Benefit $15,752
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$ 1,391,089 Energy Tax Deduction CLAIMED by IKEA
IKEA Brooklyn, NY Project Area: 346,638 SF
Qualified for $ .60 per sq. ft. 179D Tax Benefit $ 207,983Cost Segregation Study Five Year Cash Benefit: $16,975,757
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$1,183,105.80 in Energy Tax Credits CLAIMED for Five additional IKEA Locations.
Five year cash benefit from 3 Additional CSS = $8,301,688Total Five Year Cash Benefit for 4 buildings = $25,277,445
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PAYBACK ANALYSIS
Year of Study 1 2 3 4 5
Cost of Upgrades $ 130,000.00 $ 3,900.00 $ 3,900.00 $ 3,900.00
P/SF $ 3.25
% of total 1.30%
Cost savings w/ ES* $ 20,300.00
Cost savings w/ CSS $ 185,000.00 $ 216,608.00 $ 132,210.00 $ 86,068.00 $ 80,931.00
Utility Savings (40%) $ 24,000.00 $ 24,720.00 $ 25,461.60 $ 26,225.45 $ 27,012.21
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Less Study cost $ 15,000.00
Totals Savings $ (84,300) $ (241,328.00) $ (153,771.60) $(108,393) $ (104,043)
ROI % 158% 4042% 2897% 2767%
Payback Time 0.6 0.0 0.0 0.0 0.0
Note: * Energy Saving of $58,000 @ 35% federal tax rate
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Qualifying the Whole Building
• Applies to improvements or new construction
• Up to $1.80 per square foot - If you meet?
• Building must reduce total annual combined energy use by at least 50% (compared to similar building based on 2001 energy guidelines vs. energy actually designed into building).
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actually designed into building).
• Deduction is eligible to anyone who funds the investment.
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Qualifying Partial Building Systems
1. Interior Lighting Systems
2. Heating, Cooling, Ventilation & Hot Water
3. Building Envelope
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3. Building Envelope
4. New or Existing Building partial deduction of $.40 to $.60/sq ft for upgrades to any one of the three major systems.
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20% 20%10%
Summary of Tax Deductions
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• Lighting accounts for almost 40% of commercial electrical consumption
• 71 Billion square feet of commercial space nationwide. Nearly all requires lighting.
• Less than 3% of eligible facilities have claimed EPACT credit
• New energy-efficient lighting can save building owners as
The Lighting Opportunity
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• New energy-efficient lighting can save building owners as much as 50% on their electric bills and payback in two years or less
• Any building with a lighting system 10 years or older is using old technology
• In addition to reduction in operating expense, new lighting can also improve lighting quality and increase the asset value of the building
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Case Study - Lighting
Industry: Packaging Manufacturer
Building Size: 115,000 sq. Ft.
Actions: Replace (148) 400W MH and (44) 190W T12 with (180) 220W T5 HO Fixtures
Project Cost: $35,000
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Project Cost: $35,000
Energy Savings: $11,000/year
Federal Tax Benefit: $35,000
Rebates and Incentive: $20,000
Environmental Savings: Prevents emission of 147 tons of greenhouse gases
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HVACThe Department of Energy received comments from a group of nineteen significant stakeholders in response to the Advance Notice of Proposed Rulemaking for Commercial Unitary Air Conditioners and Heat Pumps. 69 FR 45460 (July 29, 2004). In summary, the Joint Stakeholders recommend minimum energy efficiency ratios (EERs) and coefficients of performance (COPs) for certain commercial unitary air conditioners and heat pumps, both split and package systems, respectively, as follows:
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Air-Cooled Products Efficiency Standards
>65,000 - <135,000 Btu/h 11.2/11.0 EER for Air Conditioners
11.0/10.8 EER for Heat Pumps
3.3 COP @ 47ºF for Heat Pumps
>135,000 - <240,000 Btu/h 11.0/10.8 EER for Air Conditioners
10.6/10.4 EER for Heat Pumps
3.2 COP @ 47ºF for Heat Pumps
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BUILDING ENVELOPE
• Walls & Roofs, Insulation
• Climate Considerations
• Doors, Windows & Openings
• Thermal Efficiency
• Reflectivity
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• Reflectivity
• Moisture Buildup
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QUALIFYING PROCESS
Submission of Plans and Energy Certificate Form
• Energy Certificate Form is required by each state which indicates the energy assets installed in a building. Form required to get building permit (also known as Form J)
• Step 1: Compare Lighting Schedule to 2001
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• Step 1: Compare Lighting Schedule to 2001 ASHRAE Standards. Are there efficiencies?
• Step 2: If yes in Step 1, compare Mechanical Schedule with detail of HVAC & Water Boiler System? Are there efficiencies?
• Step 3: If yes in Step 2, model simulation for whole building approach
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FEASIBILITY ANALYSIS
• Once review of plans is complete – Prepare benefit analysis for building for owner/client to review
• If project does not qualify, make suggestions to owner/CPA as to what asset upgrades would be necessary to have the building have qualifications
• Review benefit which would include the following
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• Review benefit which would include the following calculations:
• Additional costs of upgrade assets
• Monthly savings from reduction in energy
• Tax deduction benefit
• Fee for Certification and/or Energy Audit
• Derive overall ROI
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CERTIFICATION MUST:
• Include a statement regarding the energy efficiency of the building (interior lighting, HVAC and/or hot water system)
• Include a statement that the reduction has been determined under the Rules of Notice 2006-52
• Include address of the building
• Include a statement that field inspections have been performed verifying the energy-saving assets
IRS GUIDELINES
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energy-saving assets
• Include a statement that approved software has used for calculations
• Include a list of qualifying assets and projected annual energy costs
• Statement must be made by qualified individual- Not related to individual- Properly licensed engineer - Must provide a written statement of qualification to taxpayer- Must include the qualified individual’s name, address and phone number
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Confused about Who can do the Certification?
While this new set of regulations has been around since 2006, there is still much misinformation and confusion about both who can provide these services, and what is required for the studies to be acceptable to the IRS.
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The IRS is an enforcement agency. It’s job is to enforce policy, not to promote it, nor choose to look the other way when regulations are skirted. In order to protect yourself when reviewing a 179D report you need to follow the IRS guideline exactly as it was written.
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The IRS says only “Qualified” Individuals can prepare a 179D and must meet these three points:
(1) Is not related (within the meaning of §45(e)(4)) to the taxpayer claiming the deduction under §179D.
(2) Is an engineer or contractor that is properly licensed as a professional engineer or contractor
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licensed as a professional engineer or contractor in the jurisdiction in which the building is located.
(3) Has represented in writing to the taxpayer that he or she has the requisite qualifications to provide the certification required under section 4 of this notice (in the case of an individual providing the certification) or to perform the inspection and testing described in section 4.05 of this notice (in the case of an individual performing the inspection).
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Who is “Qualified”?
• The 179D must be completed by a professionally licensed engineer a (P.E. must be licensed in the state that the work is done) or a licensed contractor. It is assumed that the contactor is working in their specialized field.
• This all means that BOTH the person preparing and
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• This all means that BOTH the person preparing and signing the review in house AND the person completing the inspection MUST be considered a “qualified” individual.
• In completing a review of a 179D report, the CPA should verify that BOTH the inspecting and signing individual is “qualified”, as defined by the IRS.
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Can the Contractor include the Energy Certification in his Bid? No and here’s why…
The 179D Provider Must Be Totally Independent
• The firm preparing the 179D must be independent, essentially free of any controls or influences that might lead to their report being influenced.
• The END USER must be the firm that contracts with
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• The END USER must be the firm that contracts with the report preparer.
• The contractor CANNOT prepare the report for themselves, nor can they hire the firm to do the 179D report and bundle the report into their services.
• Bottom line…the person who contracts with & writes the check to the 179D preparer must be the END USER of the tax deduction.
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Why does all this matter?
Circular 230
• As a Tax Preparer you have an obligation to make sure the 179D preparation is done correctly.
What is the CPA’s Exposure?
• IRC Code Section 6694 penalties can be substantial and if a
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• IRC Code Section 6694 penalties can be substantial and if a position taken on a tax return was not based upon the substantial authority standard and therefore considered unreasonable. These penalties are in in an amount:
• equal to the greater of $1,000 or
• 50 percent of the income derived (or to be derived) by the tax return preparer with respect to the return or claim.
To ensure compliance with Treasury Regulations (31 CFR Part 10, §10,35), we inform you that any tax advice contained in this correspondence was not intended or written by us to be used, and cannot be used by you or anyone else, for the purpose of avoiding penalties imposed by the Internal Revenue Code.
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Additional Federal Incentives
• Fuel Cells = 30% credit
• Stationary Micro turbine
• Power Plants = 10% credit
• Solar Equipment = 30% credit
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• Solar Equipment = 30% credit
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Additional Incentives and Programs
• Public Utility Rebates
• Insurance Savings
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• State and Local Rebates
Visit www.dsireusa.org for a clickable map and a listing of all federal and state incentives for energy retrofits
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State Incentives Can Be Equal or Greater Than Federal Incentives
Federal Benefits Not Exclusive
• Important to know that energy incentives are coming online everyday.
• In addition to federal incentives, many states have tax and credit benefits, as well.
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credit benefits, as well.
• Also, utility companies have incentives related to energy assets.
• Important to look at all incentives: Federal, State, Local Government and Utility Companies
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Additional Incentives
• Corporate Tax Credit Renewable Energy Production Tax Credit
• Renewable Energy Technologies Investment Tax Credit
• Green Building Incentive Miami-Dade County - Green Buildings Expedite Process
• Industry Recruitment/Support Miami-Dade County - Targeted
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• Industry Recruitment/Support Miami-Dade County - Targeted Jobs Incentive Fund
• Local Rebate Program Orange County - Solar Hot Water Rebate Program
• Other Incentive Lakeland Electric - Solar Water Heating Program
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Additional Incentives
• Production Incentive Gainesville Regional Utilities - Solar Feed-In-Tariff
• Orlando Utilities Commission - Pilot Solar Programs
• Property Tax Exemption Renewable Energy Property Tax Exemption
• Sales Tax Exemption Solar Energy Systems Equipment Sales Tax Exemption
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Tax Exemption
• Sales Tax Refund Renewable Energy Equipment Sales Tax Exemption
• State Grant Program Renewable Energy Technologies Grants Program
• State Rebate Program Solar Energy System Incentives Program
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Stimulus Act Opportunities
• Renovation of South Side Cultural Community Center This request is for funding to complete the renovation of the Federal Historic designated South Side School building as a Cultural
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Side School building as a Cultural Community Center. The design for the building is complete Fort LauderdaleFL $4,000,000
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Stimulus Act Opportunities
• Melrose Park Community Center This is a funding request for $2 million to meet the needs of this recently annexed youth oriented community by providing a new community recreation center, security and site lighting and parking. Fort Lauderdale FL
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site lighting and parking. Fort Lauderdale FL$2,000,000
• Flagler Drive Greenway The greenway will run along the two west lanes of Flagler Drive from East Sunrise Blvd. to North Andrews Ave. Fort Lauderdale FL $700,000
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Stimulus Act Opportunities
• Osswald Park - Recreation Amenity Improvements Osswald Park is a 30-acre community park located in the Rock Island neighborhood. It was annexed by the City of Fort Lauderdale
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annexed by the City of Fort Lauderdale in November 2005 and is one of the CityÂ’s busiest parks. The recreation amen Fort Lauderdale FL $700,000
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How Has the New Stimulus Bill Affected the Tax Credits for Energy Efficient Home Improvements?
• On February 17, 2009, President Obama signed a stimulus bill (The American Recovery and Reinvestment Act of 2009) that made some significant changes to the energy efficiency tax credits. The highlights are:
• The tax credits that were previously effective for 2009, have been extended to 2010 as well.
• The tax credit has been raised from 10% to 30%.
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• The tax credit has been raised from 10% to 30%.
• The tax credits that were for a specific dollar amount (e.i. $300 for a CAC), have been converted to 30% of the cost.
• The maximum credit has been raised from $500 to $1,500 for the two years (2009–2010). However, some improvements such as geothermal heat pumps, solar water heaters, and solar panels are not subject to the $1,500 maximum.
• The $200 cap on windows has been removed.
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Summary of Tax Credits for Homeowners
• Product Category Product Type Tax Credit Specification Tax Credit Notes Windows & Doors Exterior Windows and Skylights U factor <= 0.30
SHGC <= 0.30 30% of cost, up to $1,5002 Not all ENERGY STAR labeled windows and skylights qualify for tax credit.
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• Storm Windows Meets IECC1 in combination with the exterior window over which it is installed, for the applicable climate zone 30% of cost, up to $1,5002 Manufacturer Certification Statement3 will list classes of exterior window (single pane, clear glass, double pane, low-E coating, etc.)4 that a product may be combined with to be eligible in specific climate zones.
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Summary of Tax Credits for Homeowners
• Exterior Doors U factor <= 0.30
SHGC <= 0.30 30% of cost, up to $1,5002 Not all ENERGY STAR doors will qualify.
• Storm Doors In combination with a wood door assigned a default U-factor by the IECC1, and does not exceed the default U-factor requirement assigned to such combination by the IECC 30% of cost, up
2
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to $1,5002 Roofing Metal Roofs, Asphalt Roofs ENERGY STAR qualified 30% of cost, up to $1,5002 All ENERGY STAR labeled metal and asphalt roofs qualify for the tax credit.
• Must be expected to last 5 years OR have a 2 year warranty.
• Insulation meets 2009 IECC & Amendments 30% of cost, up to $1,5002
For insulation to qualify, its primary purpose must be to insulate. (example: vapor retarders are covered, siding does not qualify).
• Must be expected to last 5 years OR have a 2 year warranty
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aximize E
nergy Tax Benefits
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aximize E
nergy Tax Benefits
“Over the past several years, we have actually made concerted efforts to maximize these and other tax benefits, and have focused on precisely the opportunities you outlined below. I agree that these credits are very valuable and thankfully our CFO and the whole Toyota organization has been very supportive of our efforts”. Toyota Motor Sales, USA. Inc.
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aximize E
nergy Tax Benefits
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Next Steps: Lower Your Energy Costs
and Have the Government Pay for It!
• Forensic Energy Audit
• Critical Path to Energy Efficiency
• Maximize Your Return on
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• Maximize Your Return on Energy with:
� Federal, State and Local Energy Tax Benefits
� Public Utility Rebates
� Energy Savings Analysis
� Measurement & Verification
� Cost Segregation
� Financing
� Carbon Credits
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What are the stakes?
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About Engineered Tax ServicesETS marries the science of engineering with the principles of tax and accounting to arrive at financial solutions that result in increased cash flow, minimized tax payments and increased ROI. These IRS sanctioned services include Cost Segregation Studies, Energy Tax Credits, Deductions and Development Credits.
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www.engineeredtaxservices.com
800-236-6519Engineered Tax Services, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing
education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North,
Suite700, Nashville, TN, 37219 Website www.nasba.org
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