Submittal

18
space multiplied by the weighted average U-factor of such adjacent surface area
exceeds the space’s surface area adjoining the outdoors, unconditioned spaces, and
semi-heated spaces (e.g., corridors) multiplied by the weighted average U-factor of
such adjoining surface area; or
(b) The air from heated or cooled spaces is intentionally transferred
(naturally or mechanically) into the space at a rate exceeding 3 air changes per hour
(ACH).
.04 Qualified Computer Software. Software that meets the following
requirements:
(1) The software is included (at the time the certification is given) on the
Department of Energy’s published list of qualified software as described in section 6 of
this notice.
(2) The software provides any information that regulations or other
guidance require the taxpayer to file in connection with energy efficiency of property and
the deduction allowed under § 179D.
(3) The software provides information that allows the user to document the
energy efficiency features of the building and its projected annual energy costs.
.05 Qualified Individual. An individual that--
(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 in the jurisdiction in which the building is located; and