ACEEE's formal comments, as filed with the Senate Finance Committee as requested by the Committee, address a possible set of recommendations related to energy efficiency for a "clean slate" approach to eventual tax reform. Among other things, ACEEE's comments focus on a redefinition of the depreciation schedule currently used to depreciate certain technologies over a longer period of time than their expected life-cycle. It is hoped that when tax reform discussions are eventually held that ACEEE's recommendations from this set of comments will be considered along with the tax reform report published by ACEEE in February 2013.