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Written Communication 8.

BCC Regular Meeting

Meeting Date:	03/02/2017
Issue: Request from DAG Architects for a 179D Allocation Letter
From:	Jack Brown
Department:	County Administrator's Office
CAO Approval:

RECOMMENDATION:

January 30, 2017, communication from David C. Luttrell, AIA, CSI, LEED AP, of DAG Architects, requesting that the Board approve the Section 179D Allocation for his firm.

Recommendation: That the Board take the following action concerning a Written Communication from DAG Architects:

A. Consider the request made by David C. Luttrell, AIA, CSI, LEED AP, of DAG Architects, in his letter dated January 30, 2017, asking the Board to approve for his firm the execution of a Section 179D Allocation Letter, as provided, which would allow for an income tax deduction for the work performed on the Molino School Renovation; and

B. Authorize the County Administrator to sign the § 179D Energy Tax Allocation Form.

BACKGROUND:

The IRS Section 179D allows an income tax deduction for the new qualifying energy efficient commercial buildings and system replacements placed in service from 2006 through 2016. In the event that the building is public or government-owned, these tax incentives are allocated to the designers according to the "Energy Policy Act of 2005," then extended by the last Stimulus Plan "Emergency Economic Stabilization Act of 2008," again by the Tax Extenders Bill "Tax Increase Prevention Act of 2014," and yet again recently at the end of 2015 with the enacted "Protecting Americans from Tax Hikes (PATH) Act of 2015."

BUDGETARY IMPACT:

N/A

LEGAL CONSIDERATIONS/SIGN-OFF:

N/A

PERSONNEL:

N/A

POLICY/REQUIREMENT FOR BOARD ACTION:

N/A

IMPLEMENTATION/COORDINATION:

N/A

Attachments
DAG Section 179D Request