Jonathan,

Thank you for your email.

The way the rules are set up, the unit has to be more efficient than a baseline, ASHRAE 90.1-2001. With retrofits, even though it would meet the spirit of the law to be more efficient and use less energy than a building is already consuming, the baseline is still the ASHRAE standard not the old unit. It could still be a good opportunity for you to take advantage of the deduction.

Feel free to call us to discuss but any 179D provider can perform some analysis or answer questions with some more information on the system.

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• Section 179d: Green Building Tax Deduction Contractors



• Section 179d: What About Exterior Lighting Retrofits?



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