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Commercial Lighting Tax Deduction

Interim Lighting Rules: Notes on Standard 90.1


  • Standard 90.1-2001 recognizes permanently installed lighting. Upgrading portable task lighting to higher-efficiency lighting would be beneficial to the owner, but is not covered by Standard 90.1-2001, and therefore does not qualify as a contribution to the Commercial Buildings Deduction.  
  • Standard 90.1-2001 exempts exit signs from interior lighting power calculations. Therefore, exit sign upgrades do not qualify as a contribution toward earning the Commercial Buildings Deduction.
  • The Commercial Buildings Deduction recognizes Standard 90.1-2001 as in effect on April 2, 2003. This means the published lighting power densities in Tables 9.3.1.1 and 9.3.1.2 are in effect as far as the provision is concerned. This is important because after April 2, 2003, Standard 90.1-2001 was amended with Addendum g, which changed the lighting power densities to values that are now adopted in 90.1-2004. States that adopt Standard 90.1-2001 may do so with amendments or without. For the purpose of claiming the Deduction, Standard 90.1-2001 without Addendum g applies.
  • There was a question about the maximum lamp/ballast wattage for light fixtures that use energy-saving (25W, 28W and 30W) T8 lamps. If the ballast can operate these as well 32W lamps, would a 32W lamp have to be assumed for the energy calculations? The industry requested guidance from ASHRAE, which responded: "The intent of section 9.1.4 (b) in ASHRAE/IESNA 90.1-2004 is to ensure that the calculation of wattage for lighting compliance includes ballast and/or transformer energy for the lighting equipment that is to be installed and used. If the actual equipment to be installed and used is not known or specified, than the maximum lamp/auxiliary combination becomes the basis for wattage calculation. However, it was never the intent of the requirement that installed lamp/auxiliary combinations drawing lower wattage than the maximum should be penalized at the maximum value. Therefore, similar to the language included for screw-based socket luminaires in 9.1.4 (a), the "maximum labeled wattage" (lamp/auxiliary combination for the maximum lamp wattage allowed by the label) of a luminaire could be used for wattage calculation of luminaires with permanently installed or remote ballasts or transformers. Note1: a proposed change to the standard for the 2007 version will add this additional language to 9.1.4 (b). Note2: This informal interpretation also applies to the 1999 and 2001 versions of the standard." This indicates that the actual wattage of fluorescent systems using energy-saving T8 lamps can be used in energy calculations, not the maximum lamp-ballast wattage, for the purposes of achieving efficiency levels for the purposes of qualifying for the Commercial Buildings Deduction.

‘‘(2) STANDARD 90.1–2001.—The term ‘Standard 90.1–2001’ means Standard 90.1–2001 of the American Society of Heating, Refrigerating, and Air Conditioning Engineers and the Illuminating Engineering Society of North America (as in effect on April 2, 2003).”

 

  

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