owner’s current tax return. This change can be used proactively as a tax-planning tool. Building owners who missed one or
more prior tax deductions can combine the missed project(s) with a new project and secure a much larger combined tax deduction. For example, a warehouse owner installed energy-efficient lighting in a 200,000-square-foot warehouse for
$100,000 in 2006 but missed the EPAct tax deduction. Presume that, in 2012, this same owner has a new project involving natural gas heaters and some roof improvements for $260,000. Using Rev. Proc. 2011-14, this warehouse owner may be eligible to deduct the entire $360,000 in 2012 ($100,000 prior project plus $260,000 current project). As of September 2012, the catch-up op-
portunity is available to building owners only; designers of government buildings may only take current-year EPAct deductions.
Varco Pruden’s Innovative Daylighting Solution
INTRODUCING PRISMAX SL™
PrisMAX SL uses prismatic lens technology to provide optimal daylight performance. These highly efficient skylights were developed in conjunction with Sunoptics™. When used as part of a sensored- controlled lighting package PrisMAX SL will reduce the need for electrical lighting.
Designed to work on Varco Pruden’s SSR™ or HWR™ roof systems, PrisMAX SL’s unique “self-curbing” structure uses a patented water- diverter and seam-mounted aluminum framing to create a long term, weathertight seal for years of maintenance-free performance.
With Varco Pruden’s PrisMAX SL, you can expect: Reduced lighting costs Diffused lighting without hot spots Ideal for existing buildings or new construction
Environmentally friendly, low maintenance performance Build Smart Build Green
With Varo Pruden Buildings
INCREASED EPAct HVAC AND BUILDING ENVELOPE PROJECTS From 2008 to the present, EPAct 179D utiliza- tion for HVAC and the building envelope has skyrocketed. Particularly for HVAC, certain technologies have proven to reliably beat EPAct standards, especially once they were lowered slightly in March 2011. These tech- nologies include: 1] Geothermal (ground-source heat pumps) 2] Thermal storage 3] High-efficiency variable refrigerant flow units in rental apartments/dorms/hotels
4] Centralized HVAC in rental apartments/ dorms/hotels
5] Energy recovery ventilation 6] Demand control ventilation
7] Chillers in buildings less than 150,000 square feet
8] Direct-fired heaters in non-air-condi- tioned industrial spaces
9] Variable-air-volume devices in buildings less than 75,000 square feet
10] Chilled beam 11] Magnetic bearing chillers
12] Gas-fired/electric chillers combined with electric chillers to peak shave
13] Indirect evaporative cooling, such as Coolorado air-conditioning units
The EPAct 179D writers provided the
foundation for useful incentives in HVAC and envelope. Thoughtful tweaks and clari- fications have evolved the law into a much more useful incentive. EPAct tax incentives have become an im-
portant element in retrofit projects. Those lighting, HVAC and building envelope ret- rofitters who know how to incorporate the incentives into their proposals and designs will reap more projects.
Powered by Sunoptics An AcuityBrands Company Trusted Since 1948
For more information about PrisMAX SL, Go to
www.VP.com/ad/RTFM to request this brochure.
18 RETROFIT // November-December 2012
Are you interested in articles about specific building types
that achieve EPAct tax incentives? Visit the authors’ website, www.energytaxsavers. com, for a collection of articles, providing specific guidance.
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