SECTION 6. LIST OF APPROVED
Internal Revenue Bulletin 2006-26 · 2026-10-03 edition · updated 2026-10-04 · United States
SOFTWARE PROGRAMS
.01 In General . The Department of Energy will create and maintain a public list of software that may be used to calculate energy and power consumption and costs for purposes of providing a certification under section 4 of
this notice. This public list will appear at http://www.eere.energy.gov/build- ings/info/tax_credit_2006.html . Software will be included on the list if the software developer submits the following information to the Department of Energy:
(1) The name, address, and (if applicable) web site of the software developer;
(2) The name, email address, and telephone number of the person to contact for further information regarding the software;
(3) The name, version, or other identifier of the software as it will appear on the list;
(4) All test results, input files, output files, weather data, modeler reports, and the executable version of the software with which the tests were conducted; and
(5) A declaration by the developer of the software, made under penalties of perjury, that—
(a) The software has been tested according to the American National Standards Institute/American Society of Heating, Refrigerating and Air-Conditioning Engineers (ANSI/ASHRAE) Standard 140–2004 Standard Method of Test for the Evaluation of Building Energy Analysis Computer Programs;
(b) The software can model explicitly— (i) 8,760 hours per year; (ii) Calculation methodologies for the building components being modeled;
(iii) Hourly variations in occupancy, lighting power, miscellaneous equipment power, thermostat setpoints, and HVAC system operation, defined separately for each day of the week and holidays;
(iv) Thermal mass effects; (v) Ten or more thermal zones; (vi) Part-load performance curves for mechanical equipment;
(vii) Capacity and efficiency correction curves for mechanical heating and cooling equipment; and
(viii) Air-side and water-side economizers with integrated control; and
(c) The software can— (i) Either directly determine energy and power costs or produce hourly reports of energy use by energy source suitable for determining energy and power costs separately; and
(ii) Design load calculations to determine required HVAC equipment capacities and air and water flow rates.
June 26, 2006 1179 2006–26 I.R.B.
Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice, contact Jennifer C. Bernardini at (202) 622–3120 (not a toll-free call).
Credit for New Qualified Alternative Motor Vehicles
Notice 2006–54
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