This announcement informs taxpayers that either Residential Services
Network (RESNET) Publication No. 05-001 or RESNET Publication No. 06-001 may
be used in determining whether a dwelling unit qualifies for the New Energy
Efficient Home Credit. Thus, a taxpayer may calculate heating and cooling
energy and cost savings using the procedures contained in either RESNET publication.
Similarly, an application to have a software program included on the public
list of software programs that may be used to calculate energy consumption
may be based on a declaration by the developer that the program satisfies
the tests required to conform to the software accreditation process prescribed
in either RESNET publication. This change is effective for new energy efficient
homes acquired after December 31, 2005.
Notice 2006-27, 2006-11 I.R.B. 626, February 21, 2006, and Notice 2006-28,
2006-11 I.R.B. 628, February 21, 2006, provided guidance regarding the calculation
of heating and cooling energy and cost savings for purposes of determining
the eligibility of dwelling units for the New Energy Efficient Home Credit
under Internal Revenue Code § 45L. Those notices provided that
calculations of heating and cooling energy and cost savings be done in accordance
with the procedures contained in RESNET Publication No. 05-001. The notices
also provided that software would be included on the public list of software
programs that may be used to calculate energy consumption only if the software
developer certified that the program satisfied all tests required to conform
to the software accreditation process prescribed in RESNET Publication No.
05-001. Shortly after the publication of the notices, RESNET updated Publication
No. 05-001 by issuing Publication No. 06-001. Publication No. 06-001 is intended
to provide more appropriate regional standards for calculating energy and
cost savings. This announcement modifies the guidance in the previously issued
notices by permitting taxpayers to use either the prior RESNET standards in
Publication No. 05-001 or the current RESNET standards in Publication No.
The principal author of this announcement is Jennifer C. Bernardini
of the Office of Associate Chief Counsel (Passthroughs & Special Industries).
For further information regarding this announcement, contact Jennifer C.
Bernardini at (202) 622-3120 (not a toll-free call).
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