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Commercial Lighting Tax Deduction

Dear LightingTaxDeduction.org,

I have heard that ASHRAE/IESNA 90.1-2001 was amended to adopt the lighting power densities in ASHRAE/IESNA 90.1-2004, which are stricter. How is this addressed by the CBTD?


Answer: It is true that Addendum g to ASHRAE/IESNA 90.1-2001 changed the lighting power densities to values that are now adopted in ASHRAE/IESNA 90.1-2004. However, the CBTD recognizes ASHRAE/IESNA 90.1-2001 as in effect on April 2, 2003.

This means the original published lighting power densities in Tables 9.3.1.1 and 9.3.1.2 are in effect as far as the provision is concerned (and not the update to the ASHRAE/IESNA 90.1-2004 lighting power densities).

However, be sure to comply with all state and local codes, in addition to following the applicable sections of ASHRAE/IESNA 90.1-2001, if your project triggers the application of these codes.


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