Reference List

1 - Goulding, Charles & Kelly, Peter & Goulding, Taylor. “EPAct Tax Deductions for Parking Garage Lighting Projects Gain Wider Use.” The Parking Professional. September 2008.

2 - “About the LED City Program.” LED City. <>

3 - Goulding, Charles & Goldman, Goulding & Goulding, Taylor. “The Economic, Business and Tax Aspects of Light Emitting Diode Interior Building Lighting.” Corporate Business Taxation Monthly. January 2009.