Requirements and Submission Process for Qualified Software

This document provides a complete list of requirements and submission details to have software qualified for calculating energy and power cost savings for the Traditional (Modeling) Pathway, referred to as the Energy Efficient Commercial Buildings Deduction, under Internal Revenue Code section 179D for eligible energy efficient property for which the Reference Standard is ASHRAE 90.1-2007. 

For projects whose construction started after Dec. 31, 2022, and are placed in service after Dec. 31, 2026, requirements and submission details for software qualification will be made available at a future date. In general, requirements and submission process will be updated whenever there is a change to the Reference Standard. To determine the appropriate Reference Standard, refer to Announcement 2023-1.