EPAct 179D Lighting 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 charts listed below are designed to show when tax savings is applicable for typical spaces.