Designer qualifications – Page 2

Public School Case Study: Energy Service Companies (ESCO’s)

December 6, 2025February 22, 2024 by Elspeth Curtis

§179D Tax Deduction – High School – Energy Service Companies (ESCOs) AT A GLANCE Building Type: High School Sector: Public/Tax-Exempt Taxpayer Type: Energy Service Companies (ESCO’s) Location: Millersville, PA Service: Education Tax Incentive: §179D Total SF: 415,382 PROJECT OVERVIEW This High School entered into a Performance Contract with an Energy Service Company (ESCO) and used a variety of Energy Conservation measures (ECMs), … Read more

Case Study 7 of 8: Qualifying as a designer of energy-efficient properties

August 13, 2025November 21, 2023 by Elspeth Curtis

Case Study 7 of 8: Qualifying as a designer of energy-efficient properties While taxpayers often first think of HVAC and building envelope improvements when considering qualifying §179D energy and power cost savings, lighting improvements can also qualify. Of the eight factual case studies the IRS released in Memorandum AM 2018-005, the seventh scenario examines … Read more

Case Study 6 of 8: Qualifying as a designer of energy-efficient properties

August 5, 2025October 10, 2023 by Elspeth Curtis

Case Study 6 of 8: Qualifying as a designer of energy-efficient properties The framework of Internal Revenue Code §179D has guided property owners in establishing whether their projects have achieved the necessary energy and power cost savings to claim a tax deduction. Last year, this updated deduction became permanent through the passage of the … Read more

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