This Engineering and Construction Bulletin (ECB) reissues and updates the policy in ECB 2013-9, USACE Implementation of Building Energy Efficiency Tax Deduction Policy for Army Programs. It provides guidance on USACE roles and responsibilities in the process of allocating the Energy Efficiency Tax Deduction to eligible contractors, as established in EPAct05 (Reference a) and required by Army implementation of section 179D of the Internal Revenue Code (Reference b). Department of the Army guidance memorandums (References c and d) include detailed guidance and are attached as Enclosure 1.