HCPSS MPIA Request #2021-245

Requestor
William J. Volker, CPA
Requested Information
Under the Maryland Public Information Act, I am requesting an opportunity to inspect or obtain copies of public records pertaining to Internal Revenue Code Section 179D Special Rule for Government-Owned Buildings and allocations made thereunder. Specifically, please provide any and all emails and attachments referencing '179D,' or '179d,' or 'Energy Policy Act,' or 'EPAct' in the subject heading or body of the message by Howard County Public Schools staff email addresses to/from the following domains:
alliantgroup.com
bluergy.com
capitalreviewgroup.com
cbh.com
cliftonlarsonallen.com
claconnect.com
concordlp.com
edssenergy.com
energytaxsavers.com
engineeredtaxservices.com
kernuttstokes.com
kbkg.com
sourcecorp.com
sourcehovtax.com
walkerreid.com
deloitte.com
ey.com
kpmg.com
pwc.com
grantthorton.com

179D was technically applicable 2006 thru today, however you may limit the search to the last 10 years (2010-2020). I believe that the majority of activity, if any, would be in the last 36-72 months and am happy to work in smaller increments, reverse chronological order, or however most readily searched by the local email system's search/archive capabilities. Regarding departments - emails would most likely have been sent to your planning, design, capital projects, project managers, facilities management, maintenance, and energy or utilities staff; whomever would oversee new construction and/or renovation projects in government owned facilities.
Date Received
Status
Complete
Responsive Documents
Responsive to this request, attached are emails resulting from a search of the @hcpss system for all mailboxes between July 1, 2009, through the date of this request, with the keywords “179D,” “179d,” “Energy Policy Act,” or “EPAct,” as well as attachments found within. Exemptions found within these records include:
• Under MPIA GP § 4-330, we have redacted sociological information where it contains personal phone numbers (also under MPIA GP § 4-331 for personal contact information specifically of public employees) and/or has the potential to pose a risk to individual safety or privacy.
• Under MPIA GP § 4-311, which prevents disclosure of personnel records of an individual, as well as MPIA GP § 4-336, which prevents disclosure of portions of a record that contains information about the finances of an individual, and MPIA GP § 4-344, which allows a custodian to deny inspection of confidential opinions, deliberations, advice or recommendations from governmental employees or outside consultants called upon for the purpose of assisting in the decision-making function, we have withheld one email chain and attachment related to an individual employee matter.

*Some request language is summarized to include the requester's specific document requests and legally protected information (such as personally identifiable information of a student) or personal, defamatory and malicious content removed at the discretion of the school system.

**Responses containing legally protected information available only to the person of interest are omitted from the above report.

***Howard County Public Schools reserves the right to remove erroneous or outdated documents from this site.