Dear LightingTaxDeduction.org,

Manufacturers participating in the ENERGY STAR program have come up with a new base and socket for CFLs called the GU24 socket. Would CFLs be eligible for the CBTD if this socket is used or a permanent socket adapter is used?

Answer: If the ballast is permanently installed, then the maximum wattage for the ballast is considered under ASHRAE/IESNA 90.1-2001. If the ballast is not permanently installed, and the fixture is incandescent or halogen with a screw-in socket, the maximum fixture wattage is considered. Because the ballast is permanently installed in a fixture with a GU24 socket, the maximum wattage for the fixture would apply. Adapters can be removed so they are not permanently installed.

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