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Committee explores 179D tax deduction option for Lakeville’s new fire station design
Summary
Members discussed Section 179D energy-efficient building tax deductions as a potential way to reduce the net capital and operating cost of Lakeville’s planned 22,800-square-foot fire station and agreed to pursue further analysis with the project design team.
Committee members discussed whether the town could realize a tax-deduction benefit under Section 179D (the federal energy-efficient commercial building deduction) for the design of the new Lakeville fire station and whether to pursue energy modeling to optimize design and operating costs.
John Gregory introduced the 179D concept and described the mechanics the committee discussed: an energy engineer scores a building across four areas (lighting, water, HVAC and building envelope) and a fully qualifying building can yield…
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