Discuss, consider and take appropriate action on allocating to J. Harkins Company a deduction arising from its creation of technical specifications for the installation of energy efficient commercial building property as part of the Williamson County Animal Shelter Renovation Project, which resulted in reduced energy consumption [Per IRC §179D(d)(4)].

As part of the Energy Policy Act of 2005, Congress enacted Section 179D of the Internal Revenue Code to encourage the design and construction of energy efficient buildings. Per IRC §179D(d)(4) and Notice 2008-40, building owners of energy efficient commercial buildings may take a deduction arising from the installation of energy efficient commercial building property as part of the interior lighting, HVAC and hot water systems, or building envelope systems. If the building owner is a government entity, they may allocate the deduction to a designer of the energy efficient commercial building property. A review of all energy efficient systems in the allocated building(s) will be performed on behalf of the building owner.  If allocable deductions are identified, they will be allocated J. Harkins Company.