EPAct Tax Deduction Eligibility Estimator — Multiple Systems

This calculator is for use when you have more than one lighting system.
If you have only one lighting system, use the Single System calculator.

To calculate your estimated tax deduction, fill out the following:

Estimate Tax Deduction

To Qualify for a Tax Deduction:

(Values are based on your building type and size.)

  • ASHRAE/IESNA 90.1 (2001) Building Limit:

  • To be 25% below ASHRAE/IESNA 90.1, building lighting power density must be less than:

Tax deduction of $0.30 per sq. ft begins at power density 25% below ASHRAE/ IESNA 90.1 (2001) limit, and goes to $0.60 per sq. ft. at 40% below ASHRAE/ IESNA limit. (Exception: Warehouses must get to 50% below limit and qualify for $0.60 per sq. ft.) Other conditions include bi-level switching, automatic turn-off of lights for new buildings over 5000 sq. ft. and illumination levels satisfying minimum requirements for that space as spelled out in the IES Handbook, 9th edition (2000).

This estimator is for illustrative purposes only. CONTACT A QUALIFIED TAX PROFESSIONAL FOR FULL DETAILS OF ELIGIBILITY REQUIREMENTS AND FOR INDEPENDENT PROFESSIONAL VERIFICATION OF THE RESULTS AND CALCULATIONS. GE does not, in any way, imply a warranty of performance or savings predicted by this tool.

See Full Disclaimer