The energy-efficient commercial buildings tax deduction (CBTD) was created by the Energy Policy Act of 2005 to encourage investment in energy-efficient interior lighting, HVAC/hot water systems and the building envelope. The CBTD's expiration, originally set for 2007 and subsequently extended to 2008, was later pushed to Dec. 31, 2013. Just before this column was written, the Commercial Buildings Modernization Act was introduced in the Senate and would extend the CBTD to 2016 with new features and larger rewards.
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