Dear LightingTaxDeduction.org,

What types of lighting expenditures qualify?

Answer: The Commercial Buildings Deduction provides for an accelerated tax deduction for interior lighting systems installed that meet certain criteria, are installed in the United States, and are installed in a building within the scope of ASHRAE/IES Standard 90.1-2001.

Alternatively, efficient interior lighting can be installed and integrated as a contribution to overall building efficiency (along with HVAC/hot water and building envelope improvements) to achieve a higher level of deduction (higher cap).

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