Lighting EPAct Design Guidance:

As part of the Energy Policy Act, the Federal government has provided substantial Federal tax savings for upgrading to today’s energy efficient lighting and lighting controls products effective January 1, 2006. To achieve tax deductions, the watts per square foot in facilities have to be reduced by between 25% to 40% as compared to 2001 lighting standards.  Energy Tax Savers, Inc. has provided charts which you can use when discussing lighting and lighting controls projects with outside architects, engineering firms and lighting specifiers. The lighting designer guides listed below show when tax savings are applicable for typical spaces in:

Industrial Retail  Office 
Bank Branch Medical Military Base 
Automotive    HotelSchool 
 AiportWater Treatment