Dear LightingTaxDeduction.org,

We’ve had several conversations around here about what constitutes a lighting retrofit for the purposes of the CBTD. One argument is that changing magnetic ballasts and T12 lamps to electronic ballasts and T8 lamps is a retrofit and should qualify for EPAct 2005. The other side says no, simply changing lamps and ballasts is a maintenance procedure and they are not “permanently installed.” Which is true?

Answer: “Permanently installed” is defined by ASHRAE/IESNA 90.1-2001 as “equipment that is fixed in place and is not portable or movable.” Changing out the lamping and ballasting, therefore, would be a permanent installation because the ballast is hardwired.

• Back to Main | Print this page