A developer should be especially careful when constructing a new green building within an historic district or within the viewshed of an historic building and when renovating an historic building into an energy-efficient structure. Not only should a developer want to harmonize modern, energy-efficient design with the attributes of an historic building or neighborhood, but a developer may have to do so depending on the circumstances. For example, if a project includes or otherwise impacts a property that is listed on (or is eligible to be listed on) the National Register of Historic Places and requires a federal permit or license or is the recipient of federal funding, it may be subject to review by the State Historic Preservation Office pursuant to Section 106 of the National Historic Preservation Act of 1966. 16 U.S.C. §470(f). Similarly, a developer whose restoration plan for an historic building includes the installation of energy-efficient improvements must be certain that design and construction will comply with the Secretary of the Interior’s Standards for Rehabilitation published in the Code of Federal Regulations at 36 C.F.R. § 67.7 and the applicable provisions of the Internal Revenue Code (IRC) if the developer seeks both the rehabilitation tax credit under Section 47 of the IRC and the energy efficient commercial buildings deduction provided by Section 179D of the IRC or the nonbusiness energy property tax credit (for residential dwellings) provided by Section 25C of the IRC.