Per the Energy Policy Act of 2005, this began March 11, 2007, 3 weeks earlier than in 2006
... smaller 
than what would be saved if the new law also addressed .... 1, 2013 and 3 years 
after revised ... a tax deduction of up to $1.80 per square foot for new commercial 
... qualifying models will be introduced in 2006 and early 2007.