Dear LightingTaxDeduction.org,

How can the maximum cap of $1.80/sq.ft. be earned for the tax deduction?

Answer: The Commercial Buildings Deduction offers an accelerated tax deduction equal to the complete cost of installing “energy-efficient commercial property” in a commercial building, capped at $1.80/sq.ft.

“Energy-efficient commercial building property” is defined as interior lighting systems, HVAC/hot water systems and building envelope features, which are ...

1) otherwise depreciable as a cost;

2) installed in the United States;

3) part of new construction or renovation within the scope of the ASHRAE/IES Standard 90.1-2001; and

4) certified to reduce total annual energy and power costs to at least 50% less than a building satisfying ASHRAE/IES Standard 90.1-2001.

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