A member asks the following question. Please let me know your response and I will pass along to the member. Thank you Sec 179D of the Internal Revenue Code gives a tax credit to an owner who builds or remodels a building to certain energy efficiency levels. The Code provides that for a government building constructed to those energy efficiency levels, the lead architect, engineer or general contractor may apply for the tax credits. How are other cities handling this? Do they require that a portion of the tax credit be used to reduce the cost of construction to the municipality? If so, how? Charles W. Thompson, Jr. Executive Director and General Counsel International Municipal Lawyers Association, Inc. 7910 Woodmont Ave., Suite 1440 Bethesda, Maryland 20814 202-466-5424 x7110 Direct: 202-742-1016 Cell: 240-876-6790 Plan ahead: IMLA's Annual Seminar April 24-27, 2015 - Omni Shoreham, Washington D.C. IMLA's Annual Conference October 3-8, 2015 - The Rio, Las Vegas, NV