If a building already has bi-level switching, can its cost be claimed for the purposes of the tax deduction?

If any of the prerequisites for the Interim Lighting Rules—such as bi-level switching—are already in place in an existing building, then that makes the job of qualifying for the Commercial Buildings Deduction easier, but any cost incurred before January 1, 2006 will not count toward earning the Deduction. It depends upon when the asset enters service.

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