Sec. 341. UPDATED ASHRAE STANDARDS FOR ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION

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## SEC. 341 UPDATED ASHRAE STANDARDS FOR ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION ###

(a)In General **[**[26 U.S.C. 179D](/us/usc/t26/s179D)**]** Paragraph

(1)of section 179D(c) is amended by striking “Standard 90.1-2001” each place it appears and inserting “Standard 90.1-2007”. ###

(b)Conforming Amendments ####

(1)Paragraph

(2)of section 179D(c) is amended to read as follows: > > #### “(2) Standard 90.1-2007 > > The term ‘Standard 90.1-2007’ means Standard 90.1-2007 of the American Society of Heating, Refrigerating, and Air Conditioning Engineers and the Illuminating Engineering Society of North America (as in effect on the day before the date of the adoption of Standard 90.1-2010 of such Societies).” > . ####

(2)Subsection

(f)of section 179D is amended by striking “Standard 90.1-2001” each place it appears in paragraphs

(1)and (2)(C)(i) and inserting “Standard 90.1-2007”. ####

(3)Paragraph

(1)of section 179D(f) is amended— #####

(A)by striking “Table 9.3.1.1” and inserting “Table 9.5.1”, and #####

(B)by striking “Table 9.3.1.2” and inserting “Table 9.6.1”. ###

(c)Effective Date **[**[26 U.S.C. 179D note](/us/usc/t26/s179D)**]** The amendments made by this subsection shall apply to property placed in service after December 31, 2015.

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26 USC 179D

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Sec. 341

UPDATED ASHRAE STANDARDS FOR ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION

Cite26 USC 179D

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