Trying to navigate around all this shop talk and anagram stuff can be tricky, especially if you aren't entirely familiar with the whole EPACT 2005 process. Here is a quick glossary of terms you might not recognize from this site, and EPACT 2005:

EPACT 2005- the Energy Policy Act of 2005. Legislation passed in 2005 by congress allowing large tax exemptions for buildings compliant with specified energy parameters, and loan guarantees for various types of energy production. Also responsible for changes made to daylight savings time, notably.

ASHRAE- American Society of Heating, Refridgerating, and Air Conditioning. It is a government funded international technical society dedicated to further the science of heating, ventilating, air-conditioning, and refridgerating. It is their guidelines for energy efficiency that we use to determine EPACT 2005 eligibility in HVAC systems.

HVAC- Heating, Ventilating, and Air Conditioning system- the system in  your home or building that regulates air temperature and circulates air.

IESNA/IES- Illuminating Engineering Society of North America. Foremost autiority on lighting and industrial lighting sources, energy, and requirement. It is their minimum required light levels that we use to determine EPACT 2005 compliance (ie, you can't simply turn off the lights and call it compliant)

Building Envelope- all the parts of the building that seperate/maintain the atmosphere inside the building from outside the building. This goes from the ground up and includes everything from windows and insulation to roofing, structure, and carpeting. Anything used to keep hot/cold air in and cold/hot air out is considered part of the building envelope.

Better Buildings Initiative- Obama's extension of EPACT 2005 through 2013, and continuing tax deductions for energy efficient and compliant buildings and structures beyond the scope of EPACT 2005.

ARRA- the American Recovery and Reinvestment Act. Also known as the Stimulus or Recovery Act of 2009. It's primary objective was to create jobs, and allot specific funds to credit homes and businesses utilizing energy-efficient practices, and stimulate natural energy-efficiency. For more information on this, check out our Future of EPACT 2005 page.

LEED- Leadership in Energy and Environmental Design. Suite of rating systems for the design, construction, implimentation, and operation of high performance "green" buildings.

Energy Modeling- the process of using computer-based tools to simulate the energy use of a building throughout an entire year of operation. This process is part of what we do here at ECR, and required to obtain complete EPACT 2005 certification. Models are used to assess the energy use a building, and calculate the cost/savings based on energy-efficient impliments.

IRLP- Interim Rules for Lighting Projects. Not to be confused with Internet Radio Linking Project, which shares the same anagram.

CBTD- Commercial Building Tax Deduction

LPD- Lighting Power Density. It means Watts per square foot.

Of course, if you have any questions, you can always contact us. We respond!




The Energy Policy Act of 2005 (EPACT 2005) offers large tax credits for buildings that comply with certain energy-efficiency standards. Does your building qualify for any EPACT 2005 tax credits? We broke it down for you. If you can answer a certified "yes" to any of these criteria, than you could be eligible for valueable tax credits, and ECR is there to help every step of the way.

First, it's important to determine who is eligable for the tax credit depending on the building. The types of buildings that are eligable for the EPACT 2005 tax credit are:

-Government buildings (public schools, post offices, libraries, etc)
-Commercial buildings (offices, warehouses, retail stores, etc)
-Private housing units and hotels (apartment buildings, condos, etc)

Churches, charitable organizations, and other Non-Profits are not eligible specifically for this particular tax credit, but talk to your tax professional about other deductions that might be available.

Privately owned commercial or residential buildings are eligible depending on who made the upgrades for energy-efficiency. If the upgrades were paid for by the owner, than he/she is eligible for the tax credits. If the tennant (condo, apartment, storefront, business, etc) made the upgrades, than he/she is eligible for a tax credit on his/her rented space. Government buildings, schools, universities, and hospitals that meet EPACT 2005 specifications will be credited to the architecture/design firm that built the building according to EPACT 2005 standards.

EPACT 2005 tax credits are offered according to the following three criteria:
The following article has been referenced from www.irs.gov.

Highlights of the Energy Policy Act of 2005 for Individuals


During 2006, individuals can make energy-conscious purchases that will provide tax benefits when filling out their tax returns next year. The new law provides tax credits for making your principal residence, which must be in the United States, more energy efficient and for buying certain energy efficient items. At the same time the law provides credits for various types of alternative motor vehicles, including hybrids.

Credits for Individuals Who Make Their Homes More Energy Efficient

A recent tax law change provides a tax credit to improve the energy efficiency of existing homes. The law provides a 10 percent credit for buying qualified energy efficiency improvements. To qualify, a component must meet or exceed the criteria established by the 2000 International Energy Conservation Code (including supplements) and must be installed in the taxpayer's main home in the United States.

The following items are eligible: