The Energy Policy Act of 2005 (EPAct 2005), Public Law 109-58 was signed by President George W. Bush on Aug. 8, 2005. This law contains substantial incentives and requirements for the use of renewable energy and energy efficiency for all sectors of energy demand and supply. Section 1331 of this law enacted Section 179D of the Internal Revenue Code and established incentives for energy-efficiency measures in commercial buildings.