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  • To claim the accelerated Federal Commercial Buildings Tax Deduction (FCBTD)in any tax year up to and including 2013, the taxpayer will need to first have the project certified. The taxpayer is not required to attach the certification to the return on which the FCBTD is taken. However, the taxpayer must maintain such books and records sufficient to establish entitlement to, and amount of, any deduction claimed, should retain the certification in its records.
  • The project must be certified by a qualified individual. According to Internal Revenue Service (IRS) Notice 2006-52, a qualified individual is a professional engineer or contractor properly licensed in the jurisdiction in which the building is located. The certification document must contain the information stipulated in IRS Notice 2006-52 for the Whole Building and Partial System deductions claimed using the Permanent Rule and IRS Notice 2008-40 for the interior lighting deduction claimed using the Interim Lighting Rule.
  • This guidance document below discusses the information in more detail.
  • NEMA Guidance on Federal Commercial Building Tax Deduction Certification Letters
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