A-2024-24: Applicable Reference Standard 90.1 required as part of the definition of energy efficient commercial building property (EECBP)

Announcement 2024-24 notifies taxpayers of the applicable Reference Standard 90.1 required under § 179D(c)(2) of the Internal Revenue Code as part of the definition of energy efficient commercial building property (EECBP). This announcement supplements and supersedes Announcement 2023-1, 2023-3 I.R.B. 422 (2023), by affirming ASHRAE/IES Reference Standard 90.1-2022 as the applicable Reference Standard 90.1 for EECBP placed in service after December 31, 2028, and the construction of which did not begin by December 31, 2022.

Announcement 2024-24 will be published in Internal Revenue Bulletin 2024-24, on June 10, 2024.

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