Are partial allowances available for individual systems?

Yes, including interior lighting systems. If the owner does not want to pursue the complete tax deduction capped at $1.80/sq.ft., the owner can focus on just one of the three qualifying building systems—interior lighting, HVAC/hot water or building envelope.

Like the complete deduction, this level of deduction can be used to write off the complete cost of an individual system upgrade, but it is capped at a lower amount—$0.60/sq.ft. Individual system targets are 16 2/3%

However, under the Interim Lighting Rules, there is also available an accelerated tax deduction equal to the cost of efficient interior lighting, capped at $0.30-0.60/sq.ft., to encourage lighting efficiency.

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