Dear LightingTaxDeduction.org,

What is the timeframe for the Commercial Buildings Deduction?

Answer: The Commercial Buildings Deduction applies to costs incurred for equipment placed in service from January 1, 2009 through December 31, 2007, inclusive. The Interim Lighting Rules apply to costs incurred for interior lighting placed in service from January 1, 2009 until the Treasury Department issues the final rules. NEMA is encouraging Congress to extend the life of this provision.

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