EPAct 2005 Tax Deduction Resource Center
In Effect Until December 31, 2013
General Description: The energy efficient commercial buildings deduction provides a deduction for building owners equal to energy-efficient commercial building property expenditures made by the taxpayer, subject to a cap.
The Role of Lighting: Interior lighting plays a significant role in this tax deduction. Whether it is one of the systems involved when pursuing the full $1.80/sq.ft or the only system involved while going after $0.60/sq.ft using the lighting interim rule.
Detailed Information: Click here for an outline of the process for going after this tax deduction using the lighting interim rule.
Other Resources: