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Commercial Lighting Tax Deduction

Technologies > LIGHTING & LEED



Introduction:
A number of leading architects have committed to sustainable or “green” design practices. The U.S. Green Building Council’s Leadership in Energy & Environmental Design (LEED) has become the driving force behind this movement.

LEED defines green design, promotes green design practices, and rewards organizations that adopt green design. LEED projects are certified according to the number of points achieved, indicating how green the building is: Certified (26-32), Silver (33-38), Gold (39-51) and Platinum (52-69).

Lighting is related to achieving at least 8 points and as many as 22 points in these sections: Sustainable Sites, Energy & Atmosphere, Indoor Environmental Quality, and potentially Innovation & Design Process.

Sustainable Sites: Sustainable Sites represents 22 percent of the total possible LEED points and intersects with lighting in Credit 8, Light Pollution Reduction (1 point). LEED requires the architect to “eliminate light trespass from the building and site, improve night sky access and reduce development impact on nocturnal environments.”

To gain this point, the lighting practitioner must meet or provide lower outdoor light levels than those recommended by IESNA RP-33-99: Lighting for Exterior Environments; ensure that the maximum candela value for all indoor lighting must fall within the building (not through the windows); ensure that the maximum candela value for all outdoor lighting must fall within the property; and specify shielding for any fixture within a distance of 2.5 times its mounting height from the property boundary, so that no light spills over the boundary. In addition, all fixtures that produce more than 1,000 initial lumens must be shielded, and all fixtures that produce more than 3,500 initial lumens must meet the Full Cutoff IES classification so no light is emitted skyward.

Energy & Atmosphere: Energy & Atmosphere represents 27 percent of the total possible LEED points; lighting plays a significant role in this section. Before earning any points, the lighting practitioner must meet two prerequisites. First, all building systems such as lighting control systems must be properly commissioned. Second, the building’s electrical systems design must comply with the ASHRAE/IESNA 90.1-1999 model energy code or the local code if more stringent.

In Credit 1, between 1 and 10 LEED points are granted for exceeding Standard 90.1-1999 (or local code) on a scale that rewards maximum energy efficiency. Credit is given based on the whole building’s energy use, not just the lighting. Since the lighting power density values in Standard 90.1-1999 and Standard 90.1-2001 are identical, exceeding the LPD values can result in the generation of both LEED points and qualification for the Commercial Buildings Deduction.

New Building

Existing Building

Points

15%

5%

1

20%

10%

2

25%

15%

3

30%

20%

4

35%

25%

5

40%

30%

6

45%

35%

7

50%

40%

8

55%

45%

9

60%

50%

10


Commissioning and Measurement & Verification:
Architects may also achieve additional points by meeting the requirements under “Credit 3: Additional Commissioning” (1 point) and “Credit 5: Measurement & Verification” (1 point). An independent commissioning authority must review the design and construction documents, commission the systems, and train building operators in system use. The latter requires verification of building performance over time either through site visits or automatic metering.

Indoor Environmental Quality: Indoor Environmental Quality represents 23 percent of the total possible LEED points. Lighting intersects with this section in two places—controllability of systems and daylighting.

Credits 6.1: Controllability of Systems: Perimeter Spaces (1 point) requires that the design “provide a high level of thermal, ventilation and lighting system control by individual occupants or specific groups in multi-occupant spaces (i.e., classrooms or conference areas) to promote the productivity, comfort and well-being of building occupants.” Studies indicate that giving personal control of light levels and thermal comfort to workers can improve their satisfaction. The design should provide at least one lighting control zone per 200 square feet, within 15 feet of the perimeter wall.

Credits 6.2: Controllability of Systems: Non-Perimeter Spaces (1 point) requires the same benefits be provided for occupants in the building’s non-perimeter spaces. The design should provide individual lighting controls for at least 50 percent of occupants in regularly occupied non-perimeter spaces.

Credit 8.1: Daylight and Views: Daylight 75% of Spaces (1 point) requires that 75 percent of all critical visual task occupied space must achieve a daylight factor of 2 percent, and occupants in 90 percent of regularly occupied spaces must have direct line of sight to vision glazing. Studies indicate that giving occupants access to daylight and access to a view can improve their satisfaction.


Innovation & Design: Innovation & Design enables lighting practitioners with innovative new design approaches to earn from 1 to 4 additional points.



LEED Tips: Manufacturers offer several tips to lighting practitioners seeking LEED certification for their projects.

Attempt to gain more credits than you need for your certification choice because all of your credits may not be allowed by the U.S. Green Buildings Council.

Make sure that a LEED Accredited Professional is on the project team. That is worth 1 point and if they are involved early on in the process it will save money and time through advanced planning for the credits. Partner with a knowledgeable lighting company that has LEED Accredited Professionals on staff so that they can proactively add value, application assistance and product modifications as needed without the learning curve.

Talk to product manufacturers and state the goals upfront; sometimes, there is a solution that the lighting practitioner may not be aware of.

LEED is an integrated program that looks at the whole building process holistically. Include lighting as early as possible in the decision process.

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