Lighting Commentary: No Free Rides

 

The Energy Efficient Commercial Buildings Deduction legislation was designed so that minimum lighting efficiency would not result in the accelerated tax deduction benefit. To get the benefit, the level of efficiency in conventional lighting projects must be raised.

For example, the LPD values in some energy codes, such as those based on ASHRAE/IES 90.1-2004, are almost low enough to satisfy the Interim Lighting Rules target values. However, the Commercial Buildings Deduction’s controls requirements go beyond Standard 90.1-2004—i.e, bi-level switching is required in most occupancies. Also, many states do not adopt ASHRAE standards in building codes.

Similarly, warehouses must meet a threshold of 50% instead of 25-40%.

 

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