[Federal Register Volume 76, Number 49 (Monday, March 14, 2011)]
[Notices]
[Page 13617]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-5812]


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GENERAL SERVICES ADMINISTRATION

[2011-OGP-1; Docket 2011-0006; Sequence 3]


Office of Federal High-Performance Green Buildings (OFHPGB); 
Notice of GSA Bulletin OFHPGB 2011-OGP-1

AGENCY: Office of Governmentwide Policy, General Services 
Administration (GSA).

ACTION: Notice of a bulletin.

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SUMMARY: This bulletin informs all agencies incurring expenses for 
energy efficient building investments made in government-owned 
buildings of useful information available to them from GSA's Policy on 
Energy Efficient Commercial Buildings Tax Deduction. GSA Bulletin 
OFHPGB 2011-OGP-1 may be found at http://www.gsa.gov/portal/content/221677.

DATES: Effective March 14, 2011.

FOR FURTHER INFORMATION CONTACT: Internal Revenue Service (IRS) 
guidance on the allocation of the Energy Efficient Commercial Building 
Tax Deduction for government-owned buildings is set forth in Notice 
2008-40, Internal Revenue Bulletin 2008-14, ``Amplification of Notice 
2006-52; Deduction for Energy Efficient Commercial Buildings.'' Notice 
2008-40 can be found at http://www.irs.gov/irb/2008-14_IRB/ar12.html. 
For clarification of Bulletin content, contact General Services 
Administration, Office of Governmentwide Policy, Office of Federal 
High-Performance Green Buildings at (202) 219-1522. Please cite OFHPGB 
Bulletin 2011-OGP-1.

SUPPLEMENTARY INFORMATION:

A. Background

    The Energy Policy Act of 2005 (Pub. L. 109-58) authorized the 
Energy-Efficient Commercial Buildings Tax Deduction for expenses 
incurred for qualified energy efficient building investments made by a 
building owner. In government-owned buildings, the government may 
allocate this deduction to the person or persons primarily responsible 
for designing the qualified improvements and this can provide 
significant incentive for contractors to meet or exceed energy 
reduction requirements.
    In the event that a contractor requests allocation of the tax 
deduction from an agency, the agency can use the GSA Policy on Energy 
Efficient Commercial Buildings Tax Deduction as an information resource 
for allocating the deduction.

B. Procedures

    Bulletins regarding the Office of Federal High-Performance Green 
Building are located on the Internet at http://www.gsa.gov/portal/content/105239 as OFHPGB Bulletins.

    Dated: January 24, 2011.
Kathleen M. Turco,
Associate Administrator, Office of Governmentwide Policy.
GENERAL SERVICES ADMINISTRATION
Washington, DC 20405
OFFICE OF FEDERAL HIGH-PERFORMANCE GREEN BUILDINGS
GSA Bulletin 2011-OGP-1
TO: Heads of Federal Agencies
SUBJECT: Information on GSA Policy on Energy Efficient Commercial 
Buildings Tax Deduction
    1. What is the purpose of this bulletin? This bulletin informs all 
agencies incurring expenses for energy efficient building investments 
made in government-owned buildings of useful information available to 
them from GSA's Policy on Energy Efficient Commercial Buildings Tax 
Deduction (developed and used by GSA's Public Buildings Service).
    2. What is the background of this bulletin? The Energy Policy Act 
of 2005 (Pub. L. 109-58) authorized the Energy-Efficient Commercial 
Buildings Tax Deduction for expenses incurred for qualified energy 
efficient building investments made by a building owner. The deduction 
may be taken in the year the energy-efficient improvements are placed 
in service. In government-owned buildings, the government may allocate 
this deduction to the person or persons primarily responsible for 
designing the qualified improvements. The Emergency Economic 
Stabilization Act of 2008 (Pub. L. 110-343) extended this deduction 
through December 31, 2013. The provisions authorizing the deduction are 
codified in the 26 U.S.C. Sec.  179D.
    The Energy-Efficient Commercial Buildings Tax Deduction is a 
significant financial incentive for contractors to meet or exceed an 
agency's energy reduction requirements for new and existing buildings. 
In the event that a contractor requests allocation of the tax deduction 
from an agency, the agency can use GSA's Policy on Energy Efficient 
Commercial Buildings Tax Deduction as an information resource for 
allocating the deduction.
    3. Where can my agency find additional information on the policy? 
Additional information about GSA's Policy on Energy Efficient 
Commercial Buildings Tax Deduction and its implementation can be found 
at http://www.gsa.gov/portal/content/221677.
    4. Whom should I contact for further information? Internal Revenue 
Service (IRS) guidance on the allocation of the Energy Efficient 
Commercial Building Tax Deduction for government-owned buildings is set 
forth in Notice 2008-40, Internal Revenue Bulletin 2008-14, 
``Amplification of Notice 2006-52; Deduction for Energy Efficient 
Commercial Buildings.'' Notice 2008-40 can be found at http://www.irs.gov/irb/2008-14_IRB/ar12.html. For clarification of Bulletin 
content, contact General Services Administration, Office of 
Governmentwide Policy, Office of Federal High-Performance Green 
Buildings at (202) 219-1522. Please cite OFHPGB Bulletin 2011-OPG-1.

Dated: January 24, 2011.

Kathleen M. Turco,

Associate Administrator, Office of Governmentwide Policy.

[FR Doc. 2011-5812 Filed 3-11-11; 8:45 am]
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