L. 109–58 (text) (PDF)) is a federal law signed by President George W. Bush on August 8, 2005, at Sandia National Laboratories in Albuquerque, New Mexico.

[20] To obtain these benefits the facilities/energy division of a business, its tax department, and a firm specializing in EPAct 179D deductions needed to cooperate.

The Commercial Buildings Tax Deduction expiration date had been extended twice, last by the Energy Improvement and Extension Act of 2008.

The deductions could be combined by participating in demand response programs where building owners agree to curtail usage at peak times for a premium.

[citation needed] The collective reduction in national consumption of energy (gas and electricity) is significant for home heating.

The Act provided gible financial incentives (tax credits) for average homeowners to make environmentally positive changes to their homes.

It made improvements to home energy use more affordable for walls, doors, windows, roofs, water heaters, etc.

The Act provided tangible financial incentives (tax credits) for operators of hybrid vehicles.

John McCain, the Republican Party nominee for President of the United States in the 2008 election voted against the bill.

The senators on the committee were: Republicans Domenici, Craig, Thomas, Alexander, Murkowski, Burr, Grassley and Democrats Bingaman, Akaka, Dorgan, Wyden, Johnson, and Baucus.