Although the American Recovery and Reinvestment Act doesn’t offer tax credits for installing new windows and doors in commercial buildings, apartment owners can receive a tax deduction for window and door upgrades through the Emergency Economic Stabilization Act of 2008.
The Act, passed by President George W. Bush in October 2008 and commonly known as the $700 billion bailout, extended the energy-efficient commercial buildings tax deduction that was scheduled to expire at the end of 2008 until December 13, 2013.
A tax deduction of $1.80 per square foot is available to owners of new or existing buildings who install interior lighting, building envelope improvements, or HVAC systems that reduce the building’s total energy and power cost by 50 percent or more compared to the minimum requirements set by ASHRAE Standard 90.1-2001.
Deductions of $0.60 per square foot are available to owners of buildings in which individual lighting, building envelope, or heating and cooling systems meet target levels that would reasonably contribute to an overall building savings of 50 percent if additional systems were installed.
Windows and doors are considered building envelope improvements, and, as such, they qualify for the tax deduction, explains Stephen Del Percio, an associate at Arent Fox, a Washington, D.C.-based law firm. However, energy savings must be calculated using qualified computer software approved by the Internal Revenue Service, and the installations must be certified by a qualified individual.
1. Great View:
Simonton Windows has modified its new construction patio door for the replacement market. With a larger glass-to-vinyl ratio for improved views, Reflections 5300 and Prism Ultra Gold replacement patio doors come factory-assembled and meet the performance criteria for the federal energy tax credit. They can be ordered with pre-mulled transoms, and matching sidelites are available. For more information, call Simonton at 800-746-6686 or visit www.simonton.com.
2. Pleasing Palette:
Add a splash of color to your windows with JELD-WEN’s new EverTone exterior finish. The company’s vinyl window and patio door lines are now available in eight colors including chestnut bronze, mesa red, Hartford green, French vanilla, dark chocolate, black, arctic silver, and desert sand. EverTone colors match the company’s clad-wood window colors and offer low VOCs as compared to other commercial finishes for vinyl. For more information, call JELD-WEN at 800-877-9482 or visit www.jeld-wen.com.
3. Historic Look:
Replacement windows for historic properties are easy to find at Pella Windows. The company’s Commercial Architect Series offer a wide variety of glass options, hardware finishes, grille patterns, and standard and custom shapes and sizes. The product is available in wood or aluminum-clad exteriors with wood interiors that can be painted or stained to match décor. For more information, call Pella at 800-847-3552 or visit www.pellacommercial.com.
4. Easy Open:
Push-out casement and awning windows from Kolbe Windows and Doors are now available in French casement, segment-head casements, and half-circle top casements. These windows feature a lever handle, which opens the sash with a single push. They come standard with energy-efficient double pane insulating glass units, which allow maximum daylighting while blocking 83 percent of the sun’s harmful ultraviolet rays. For more information, call Kolbe at 800-955-8177 or visit www.kolbe-kolbe.com.
5. Earthwise Option:
The Andersen 100 Series windows and patio doors feature a minimum content of 18 percent to 24 percent pre-consumer recycled glass and wood fiber content. Made of Fibrex, a composite that blends sawdust and polymer, the windows are available in single-hung, gliding, casement, awning, and specialty-fixed styles. Glass options include the new Andersen SmartSun Low-E glass, standard Low-E glass, dual pane, and specialty glass. For more information, call Andersen Windows at 800-426-4261 or visit www.andersenwindows.com.