

Tax Deductions for Commercial Buildings
This information is presented to provide general information on the new federal tax deductions and is not intended to be an
interpretation of eligibility for the tax credit. Please consult with a qualified tax advisor to discuss eligibility.
What is the tax deduction amount?
A tax deduction of up to $1.80 per square foot is available to owners or designers of new or existing commercial buildings
that save at least 50 percent of the heating and cooling energy of a building that meets ASHRAE Standard 90.1-2001.
Partial deductions of up to $.60 per square foot can be taken for measures affecting any one of three building systems: the
building envelope, lighting, or heating and cooling systems. The credits are available for systems "placed in service" from
January 1, 2006 through December 31, 2008.
How does BaySystems products contribute to the heating and cooling load reduction and energy savings?
In the IRS Notice 2006-52 (Part III - Administrative, Procedural, and Miscellaneous), section .02 Energy Efficient
Commercial Building Property, outlines that the interior lighting systems, heating, cooling, ventilation, and hot water
systems, and building envelope 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 50
percent or more as compared to a Reference Building that meets the minimum requirements of Standard 90.1-2001.
All rights reserved.
Cost Efficient
Mid American Rebates
LEED Certified
Perpetually Renewable Warranty
IRS Tax Incentives