On October 3, 2008, Congress ended a year-long impasse over extending several energy efficiency tax incentives by attaching the legislation to the Emergency Economic Stabilization Act of 2008 (P.L. 2008). The tax incentives were originally enacted as part of the National Energy Policy Act of 2005 (P.L. 109-190) and were set to expire on December 31, 2008 without Congressional action.
This guidance document details the three main incentives of interest to apartment firms and offers additional resources for firms interested in taking advantage of these incentives.
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