The Internal Revenue Service released guidance February 23 providing an additional set of energy savings percentages for owners or lessees of energy efficiency commercial buildings seeking certification for their properties to use to qualify for partial tax code Section 179D deduction. Under Notice 2012-22, the applicable energy savings percentages are 25 percent for the interior lighting system, 15 percent for the HVAC and hot water systems, and 10 percent for the building envelope. To receive the partial deduction, systems must reduce total annual energy and power costs with respect to the combined usage of the building’s heating, cooling, ventilation, hot water, and interior lighting systems by the specified minimum percentage.