Qualified improvement expenses under the CARES Act must be to the interior of a Qualified Improvement Property (QIP) and not alter the building’s internal structural framework (see below).

• Uninterruptible power supplies, switchgear, and other electrical distribution equipment upgrades, such as direct replacements, retrofills, virtual mains, immediate mobile generator power and other custom solutions
• Turnkey projects – as long as only equipment is being replaced without modifications to building (Note: software like building management systems and power monitoring systems already qualify under different legislation)
• Sensors, valves, actuators, power meters and other HVAC devices
• Roofs, HVAC, fire protection systems, alarm systems and security systems