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Abstract
Many hotel and motel operators are taking advantage of the low occupancy period to install energy efficient equipment and reduce operating costs. On October 3, 2008, President Bush signed the Energy and Economic Stabilization Act of 2008 bill. This bill extended the Section 179D commercial building energy efficiency tax provisions for five years through December 31, 2013. Energy Policy Tax of 20052 (EPAct) tax deductions are a function of square footage, and hotels and motels are often large properties. EPAct tax deductions are available for qualifying energy reducing lighting, heating, ventilation and air-conditioning (HVAC) and building envelope investments. Hotels and Motels are the most favored building category under the EPAct commercial building tax deduction legislation. Owners who understand these opportunities can act during the current economic downturn to improve their facilities, reduce operating costs and potentially become LEED certified facilities.