Section 179D permits a taxpayer to deduct the cost of energy-efficient property put in service in a commercial building. A new notice amends the previous guidance by providing an extra set of energy savings percentages. The applicable energy savings percentages are 10% for the building envelope, 15% for HVAC and hot water systems, and 25% for interior lighting systems. The new percentages are effective for property placed in operation after May 11, 2012.
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