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Commercial Lighting Tax Deduction

What is Standard 90.1?

ASHRAE/IES 90.1, Energy Standard for Buildings Except Low-Rise Residential Buildings, is an energy standard by the American Society of Heating, Refrigerating and Air-Conditioning Engineers (ASHRAE) and the Illuminating Engineering Society of North America (IESNA).

The 1999 version of the Standard is currently the national energy standard for all commercial construction in the United States, with most states having adopted an energy code at least as stringent as this version, which in terms of lighting is largely the same as the 2001 version. However, because building codes are traditionally a state responsibility, some states have not efficiency standards at all. For more information, please visit the Building Codes Assistance Project (BCAP).

Standard 90.1 is also the standard for all Federal building construction, and was adopted for the 2001 version of the International Energy Conservation Code (IECC).

This website's Standard 90.1 section provides a series of process maps providing information on how to comply with the Standard's sections that are applicable to the Commercial Buildings Deduction.

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