SECTION 4. LIST OF APPROVED

SOFTWARE PROGRAMS

.01 In General . The Department of Energy creates and maintains 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 Notice 2006–52. This public list appears at http://www.eere.energy.gov/ buildings/info/tax_incentives.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 and containing all of the following information:

(a) A statement that the software has been tested according to the American National Standards Institute/American Society of Heating, Refrigerating and Air-Conditioning Engineers (ANSI/ASHRAE) Standard 140–2007 Standard Method of Test for the Evaluation of Building Energy Analysis Computer Programs.

(b) A statement that 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;

2008–14 I.R.B. 726 April 7, 2008

section 4 of Notice 2006–52 do not apply to certifications under the Interim Lighting Rule.

.02 Applicable Requirements . A taxpayer is not required to attach the certification to the return on which the deduction is taken. However, § 1.6001–1(a) of the Income Tax Regulations requires that taxpayers maintain such books and records as are sufficient to establish the entitlement to, and amount of, any deduction claimed by the taxpayer. Accordingly, a taxpayer claiming a deduction under § 179D should retain the certification as part of the taxpayer’s records for purposes of § 1.6001–1(a) of the Income Tax Regulations. The qualified individual providing a certification under the interim rule must document a reduction in lighting power density in a thorough and consistent manner. A certification under the Interim Lighting Rule will be treated as satisfying the requirements of § 179D(c)(1) if the certification contains all of the following:

(1) The name, address, and telephone number of the qualified individual;

(2) The address of the building to which the certification applies;

(3) A statement by the qualified individual that the interior lighting systems that have been, or are planned to be, incorporated into the building—

(a) Achieve a reduction in lighting power density of at least 25 percent (50 percent in the case of a warehouse) of the minimum requirements in Table 9.3.1.1 or Table 9.3.1.2 (not including additional interior lighting power allowances) of Standard 90.1–2001;

(b) Have controls and circuiting that comply fully with the mandatory and prescriptive requirements of Standard 90.1–2001; (c) Include provision for bi-level switching in all occupancies except hotel and motel guest rooms, store rooms, restrooms, public lobbies, and garages; and

(d) Meet the minimum requirements for calculated lighting levels as set forth in the IESNA Lighting Handbook, Performance and Application, Ninth Edition, 2000;

(4) A statement by the qualified individual that—

(a) Field inspections of the building were performed by a qualified individual after the energy efficient lighting property has been placed in service;

(ii) Mixed mode (natural and mechanical) ventilation.

(iii) Earth tempering of outdoor air. (iv) Displacement ventilation. (v) Evaporative cooling. (vi) Water use by occupants for cooking, cleaning or other domestic uses.

(vii) Water use by heating, cooling, or other equipment, or for on-site landscaping.

(viii) Automatic interior or exterior lighting controls (such as occupancy, photocells, or time clocks).

(viii) Daylighting (sidelighting, skylights, or tubular daylight devices).

(ix) Improved fan system efficiency through static pressure reset.

(x) Radiant heating or cooling (low or high temperature).

(xi) Multiple or variable speed control for fans, cooling equipment, or cooling towers.

(xii) On-site energy systems (such as combined heat and power systems, fuel cells, solar photovoltaic, solar thermal, or wind).

.02 Addresses . Submissions under this section must be addressed as follows:

Commercial Software List Department of Energy Office of Building Technologies,

EE–2J 1000 Independence Ave., SW Washington, DC 20585–0121

.03 Updated Lists . The software list at http://www.eere.energy.gov/ buildings/info/tax_incentives.html will be updated as necessary to reflect submissions received under this section.

.04 Removal from Published List . The Department of Energy may, upon examination, determine that software is not sufficiently accurate to justify its use in calculating energy and power consumption and costs for purposes of providing a certification under section 4 of Notice 2006–52 and remove the software from the published list. The Department of Energy may undertake such an examination on its own initiative or in response to a public request supported by appropriate analysis of the software’s deficiencies.

.05 Effect of Removal from Published List . Software may not be used to calculate energy and power consumption and costs for purposes of providing a certifi

cation with respect to property placed in service after the date on which the software is removed from the published list. The removal will not affect the validity of any certification with respect to property placed in service on or before the date on which the software is removed from the published list.

.06 Public Availability of Information . The Department of Energy may make all information provided under paragraph .01 of this section available for public review.

.07 Applicability . The procedures in this section supersede the procedures set forth in section 6 of Notice 2006–52 for periods after March 31, 2008. Any software that is included on the public list on March 31, 2008, will remain on the public list unless and until removed under the procedures set forth in this section.