Dear LightingTaxDeduction.org,

What types of buildings qualify?

Answer: The Commercial Buildings Deduction can be applied to any interior lighting project in any building that is within the scope of ASHRAE/IES Standard 90.1-2001 and is located in the United States, including privately and publicly owned buildings.

This includes public buildings, schools and rental housing. Rental housing must be within the scope of Standard 90.1-2001 and four stories or higher.

Religious buildings are covered by Standard 90.1-2001 but do not qualify for the deduction; they do not pay taxes, but they are not government buildings.

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