General Information
TIAP Recommendations
The Tax Incentive Assistance Project (TIAP) was one of a number of organizations that offered recommendations to the Department of Energy and Department of Treasury on how to set the technical procedures and tax rules for compliance with the energy efficiency tax incentive provisions of the Energy Policy Act of 2005. These recommendations are simply that; they were submitted to these agencies for their consideration. The documents referenced below should not be interpreted as guidance on Department of Treasury or IRS policies. TIAP is hopeful that IRS will publish guidance on the tax incentives in a timely manner.
This web page provides the public and interested parties with the recommendation documents that were submitted to these agencies. There are four recommendation documents in which TIAP had a lead or supporting role. These include:
- TIAP's Vehicles Committee recommendations submitted to the Treasury Department with regard to alternative motor vehicle incentives (131 KB PDF).
- "Procedures for Certifying Residential Energy Efficiency Tax Credits for New Homes" prepared by the Residential Energy Service Network (RESNET) and TIAP's Residential Subcommittee.
- "Recommendations to the Departments of Energy and Treasury for Implementation of the Commercial Buildings Tax Deductions in the Energy Policy Act of 2005" (108 KB PDF) prepared by the TIAP Commercial Subcommittee. It covers a number of topics such as commercial building software certification, certification of individuals, partial tax deductions and other topics.
- The National Electrical Manufacturers Association (NEMA) convened a broad stakeholder coalition representing building owners, designers, manufacturers, distributors, installation contractors, efficiency advocates (including TIAP), and government to work together to make recommendations on the commercial tax deductions (92 KB PDF). NEMA also maintains an informative web site about the commercial tax deductions at efficientbuildings.org.
- The Alliance to Save Energy and its Efficient Windows Collaborative prepared an analysis recommending that Energy Star specifications play a prominent role for compliance with the tax credits for replacement windows, doors and skylights (232 KB PDF). The Energy Star "all-zone" window rating was found to qualify for the windows tax credit in every U.S. jurisdiction. "The Tax Credit for the Installation of Energy Efficient Windows: Does the ENERGY STAR Help Consumers Find Products that Qualify?"
