Energy Incentives Presentation

Renewable Energy and Energy Efficiency Incentives Prepared by: David W. Swatosh, CPA

The Rehmann Group ,[object Object],[object Object],[object Object]

Agenda ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Types of Energy Incentives ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],Tax Deduction vs. Tax Credit Difference between $100,000 tax deduction and $100,000 tax credit Operating Income $ 1,000,000 Operating Deductions $ 500,000 Additional Deduction $ 100,000 Taxable Income $ 400,000 Tax Rate x 35% Tax Liability $ 140,000 Operating Income $ 1,000,000 Operating Deductions $ 500,000 Taxable Income $ 500,000 Tax Rate x 35% Tax Liability before Credit $ 175,000 Tax Credit $ 100,000 Tax Liability $ 75,000

IRC Section 179D ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Energy Efficient Property ,[object Object],[object Object],[object Object],[object Object],[object Object]

Requirements ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Example – ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Qualified Individual ,[object Object],[object Object],[object Object]

Interim Lighting Rules ,[object Object],[object Object],[object Object]

Government Buildings ,[object Object],[object Object],[object Object],[object Object]

“ Designer” Defined ,[object Object]

Energy Credit ,[object Object],[object Object],[object Object],[object Object],[object Object]

Energy Credit ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Energy Grant ,[object Object],[object Object],[object Object],[object Object]

Qualifying Advanced Energy Project ,[object Object],[object Object],[object Object],[object Object],[object Object]

Qualifying Advanced Energy Project ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Qualifying Advanced Energy Project ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Other Energy Credits ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Circular 230 ,[object Object],[object Object]

Energy Incentives Presentation

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