TAILIEUCHUNG - Qualified Energy Conservation Bonds Notice 2012-44

This Notice provides guidance concerning qualified energy conservation bonds under § 54D of the Internal Revenue Code (Qualified Energy Conservation Bonds). This Notice addresses questions regarding qualified conservation purposes eligible for financing with these bonds, particularly (1) how to measure reductions of energy consumption in publicly-owned buildings by at least 20 percent under § 54D(f)(1)(A)(i) and (2) what constitutes a “green community program” under § 54D(f)(1)(A)(ii). | Notice 2012-44 Qualified Energy Conservation Bonds PURPOSE This Notice provides guidance concerning qualified energy conservation bonds under 54D of the Internal Revenue Code Qualified Energy Conservation Bonds . This Notice addresses questions regarding qualified conservation purposes eligible for financing with these bonds particularly 1 how to measure reductions of energy consumption in publicly-owned buildings by at least 20 percent under 54D f 1 A i and 2 what constitutes a green community program under 54D f 1 A ii . BACKGROUND Section 301 a of Title III of Division B the Energy Improvement and Extension Act of 2008 Pub. L. 110-343 122 Stat. 1365 2008 the 2008 Energy Act added new 54D which contains program provisions specific to Qualified Energy Conservation Bonds effective for obligations issued after October 3 2008. Section 54D a provides that the term Qualified Energy Conservation Bond means any bond issued as part of an issue if 1 100 percent of the available project proceeds of such issue are to be used for one or more qualified conservation purposes 2 the bond is issued by a State or local government and 3 the issuer designates such bond for purposes of 54D. Section 54D f defines the term qualified conservation purpose to include among other purposes capital expenditures incurred for purposes of i reducing energy consumption in publicly-owned buildings by at least 20 percent or ii implementing green community programs including the use of loans grants or other repayment mechanisms to implement such programs . Section 54D d originally authorized a national bond volume cap of 800 million for Qualified Energy Conservation Bonds and 54D e generally provides rules for how this volume cap is to be allocated among the States. Section 1112 of Division B of the American Recovery and Reinvestment Act of 2009 Pub. L. No. 111-5 123 Stat. 115 2009 ARRA amended 54D in several respects. ARRA increased the national bond volume cap for Qualified Energy Conservation .

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