For allocations of deductions related to energy efficient commercial property installations available under §179D of the Internal Revenue Code. DCAMM will allocate to the primary designer of the eligible property or, in the case of a project procured pursuant to c. 25A, the general contractor.  If the primary designer declines to seek the benefit, DCAMM will consider requests from another entity, such as a subconsultant, on a case-by-case basis. The letter of intent form is available for designers that wish to have a commitment from DCAMM to allocate the deduction prior to obtaining the required third-party certification that the property qualifies under §179D.

DCAMM 179D Allocation Letter of Intent  pdf format of DCAMM 179D Allocation Letter of Intent

DCAMM 179D Allocation Form  pdf format of DCAMM 179D Allocation Form