I’ve taken a look at EPAct 2005 and it’s very confusing to read. How complicated is this?

The legalese contained in any legislation can be daunting. The important thing to understand is the lighting portion of the Commercial Buildings Deduction is achievable using commercially available lighting technologies, good lighting design and familiar lighting practices aimed at exceeding the minimum requirements of the national standard energy code (ASHRAE/IES 90.1-2001).

Besides achieving higher levels of efficiency than those required by the national energy standard, bi-level switching must be installed in most types of occupancies, and minimum IES-recommended light levels must be achieved.

What is most different is the project must be certified by a professional recognized as qualified to do so, and the owner can deduct up to the complete cost of the new lighting, rather than capitalize and depreciate it, on its taxes.

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