Section 1 Modification of energy efficient commercial buildings deduction
“(4) Allocation of deduction for certain property
“(A) Property held by governments and nonprofits—In the case of energy efficient commercial building property installed on or in property owned by a Federal, State, local, or Indian tribal government, or a political subdivision thereof, or by an organization that is described in section 501(c)(3) and exempt from tax under section 501(a), the Secretary shall promulgate a regulation to allow the allocation of the deduction to the person primarily responsible for designing the property in lieu of the owner of such property. Such person shall be treated as the taxpayer for purposes of this section.
“(B) Allocations to partnerships and S corporations—In the case of an allocation of a deduction under this section to a partnership or S corporation, the Secretary shall by regulation or other guidance allow the full benefit of a deduction allocated under this paragraph at the partner or shareholder level.”