Dear LightingTaxDeduction.org,

What types of buildings qualify?

Answer: The CBTD can be applied to any interior lighting project in any building that is within the scope of ASHRAE/IESNA 90.1-2001 and is located in the United States, including privately and publicly owned buildings. This includes public buildings, schools and rental housing. Rental housing must be within the scope of ASHRAE/IESNA 90.1-2001 and four stories or higher above grade. Specifically exempted buildings include single-family houses, multifamily structures three stories or fewer above grade, and manufactured houses (mobile or modular homes).

Publicly owned buildings such as public schools do not pay taxes and therefore cannot receive the CBTD; however, IRS Notice 2008-40 created regulations allowing the person or entity primarily responsible for creating the technical specifications for the new lighting to receive the CBTD. If more than one designer is involved, the CBTD may be allocated by the “owner” to the designer primarily responsible for the design or among the designers.

Religious buildings are covered by ASHRAE/IESNA 90.1-2001 but do not qualify for the CBTD. They do not pay taxes, but they are not government buildings.

IRS Notice 2008-40 adds unconditioned attached or detached garage spaces to the list of space types qualifying for the CBTD under the Interim Lighting Rule, as long as it has walls and a roof and is not a single-family house, multifamily building with three or fewer stories above grade, or a manufactured house (mobile or modular home).

• Back to Main | Print this page