Under Commercial Building Deduction rules, “energy-efficient interior lighting” is defined as:
- Lighting that is classified as interior lighting, and …
- Otherwise depreciable as a cost, and …
- Installed in the United States or its territories, and …
- Part of new construction or renovation within the scope of the ASHRAE/IES 90.1-2001 Standard, including retrofits, and …
- Certified to reduce LPD to 25-40% less than the minimum requirements in Standard 90.1-2001’s Table 9.3.1.1 (building area method) or Table 9.3.1.2 space-by-space method) (not including additional interior lighting power allowances), unless …
- The space is a warehouse, in which case 90.1 must be exceeded by 50% to qualify for a tax deduction of $0.60/sq.ft.
In addition:
- All mandatory controls provisions in Standard 90.1-2001 must be met (for lighting retrofits, be sure to read carefully the "lighting alterations" sections in 90.1), and …
- Bi-level switching must be installed in all occupancies except hotel and motel guest rooms, store rooms, restrooms and public lobbies, and …
- The minimum recommended calculated light levels as established in the 9th Edition of the IES Lighting Handbook must be achieved.
|
‘‘(C) EXCEPTIONS.—This subsection shall not apply to any system—
‘‘(i) the controls and circuiting of which do not
comply fully with the mandatory and prescriptive requirements of Standard 90.1–2001 and which do not include provision for bilevel switching in all occupancies except hotel and motel guest rooms, store rooms, restrooms, and public lobbies, or
‘‘(ii) which does not meet the minimum requirements for calculated lighting levels as set forth in the Illuminating Engineering Society of North America Lighting Handbook, Performance and Application, Ninth Edition, 2000.”
|
