Business Energy Credits

[Jill Graff]

Client owns home. In backyard, client has 100-year old adobe jail! The jail has been remodeled to be used for spouse's painting/artist Sch C business. They spent a lot on energy efficient doors and windows for the jail. Since the jail will be depreciated as an office, I don't feel that the residential energy credit can be used. In looking at business energy credits, it seems you have to have solar or geothermal things to get a credit. Is anyone aware of any other credits a business can use similar to the residential credits?

Thanks in advance.

[Burke]

Historic rehabilitation credit? Usually a state issue, and you often have to apply for it prior to the work being done.