Submittal

install energy efficient commercial building property on or in the same building, the

aggregate amount of the § 179D deductions allowed to all such taxpayers with respect

to the building shall not exceed the amount determined under section 2.02(2)(a) of this

notice.

.03 Partially Qualifying Property: Energy Efficient Lighting Property.

(1) In General. Energy efficient lighting property is partially qualifying

property, within the meaning of section 2.01 of this notice, that is subject to either the

permanent rule in section 2.03(1)(a) of this notice or the interim rule in section

2.03(1)(b) of this notice.

(a) Permanent Rule. Partially qualifying property is subject to the

permanent rule if it is installed as part of the interior lighting systems of a building and it

is certified that the interior lighting systems that have been incorporated into the

building, or that the taxpayer plans to incorporate into the building subsequent to the

installation of such property, will reduce the total annual energy and power costs with

respect to combined usage of the building’s heating, cooling, ventilation, hot water, and

interior lighting systems by 16⅔ percent or more as compared to a Reference Building

that meets the minimum requirements of Standard 90.1-2001. The required 16⅔-

percent reduction must be accomplished solely through energy and power cost

reductions for the heating, cooling, ventilation, hot water, and interior lighting systems.

Reductions in any other energy uses, such as receptacles, process loads, refrigeration,

cooking, and elevators, are not taken into account in determining whether the 16⅔-

percent reduction is achieved.