Dear LightingTaxDeduction.org,

ASHRAE/IESNA 90.1-2001 allows tradeoffs between building types and space types depending on method, and it also allows additional interior lighting power allowances if using the Space-by-Space Method. Are these still the case when applying ASHRAE/IESNA 90.1-2001 to the Commercial Building Tax Deduction?

Answer: The CBTD provision states that the CBTD can be earned based on reducing lighting power density below the minimum requirements of ASHRAE/IESNA 90.1-2001, not including additional interior lighting power allowances. However, the designer can engage in tradeoffs between building types (Building Area Method) and space types (Space-by-Space Method) as long as the sum of lighting power does not exceed the interior lighting power allowance.

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