qualified computer software

(2) Computer software (A) In general Any calculation under paragraph (1) shall be prepared by qualified computer software. (B) Qualified computer software For purposes of this paragraph, the term “qualified computer software” means software— (i) for which the software designer has certified that the software meets all procedures and detailed methods for calculating energy and power consumption and costs as required by the Secretary, (ii) which provides such forms as required to be filed by the Secretary in connection with energy efficiency of property and the deduction allowed under this section, and (iii) which provides a notice form which documents the energy efficiency features of the building and its projected annual energy costs.

Source

26 USC § 179D(d)(2)


Scoping language

For purposes of this paragraph
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