Submittal

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been incorporated (or that the taxpayer plans to incorporate) into the taxpayer’s building
but that is otherwise identical to the Reference Building.
(3) Energy Efficient Heating, Cooling, Ventilation, and Hot Water Property.
In computing energy and power cost savings for purposes of section 2.04 (relating to
energy efficient heating, cooling, ventilation, and hot water property), the Proposed
Building is a building that contains the heating, cooling, ventilation, and hot water
systems that have been incorporated, or that the taxpayer plans to incorporate, into the
taxpayer’s building but that is otherwise identical to the Reference Building.
(4) Energy Efficient Building Envelope Property. In computing energy and
power cost savings for purposes of section 2.05 (relating to energy efficient building
envelope property), the Proposed Building is a building that contains the building
envelope that has been incorporated, or that the taxpayer plans to incorporate, into the
taxpayer’s building but that is otherwise identical to the Reference Building.
SECTION 4. CERTIFICATION
Before a taxpayer may claim the § 179D deduction with respect to property
installed on or in a commercial building, the taxpayer must obtain a certification with
respect to the property. The certification must be provided by a qualified individual and
satisfy the requirements of § 179D(c)(1). A taxpayer is not required to attach the
certification to the return on which the deduction is taken. However, § 1.6001-1(a) of
the Income Tax Regulations requires that taxpayers maintain such books and records
as are sufficient to establish the entitlement to, and amount of, any deduction claimed
by the taxpayer. Accordingly, a taxpayer claiming a deduction under § 179D should