Who is qualified to certify that an energy efficient lighting upgrade meets the Tax requirements for an accelerated tax deduction?
A qualified individual is: • not related (does not have an employer/employee relationship) to the taxpayer claiming the deduction; • is an engineer or contractor that is properly licensed as a professional engineer or contractor in the jurisdiction in which the building is located; and • has represented in writing to the taxpayer that he or she has the requisite qualifications to provide the certification required or/and to perform the inspection required.
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