Dear LightingTaxDeduction.org,

Can portions of buildings be retrofitted and still qualify for the CBTD—for example, the common area versus tenant spaces, or a manufacturing area in the same building as a warehousing area?

Answer: It is possible to upgrade only portions of a building to higher-efficient lighting, with the CBTD based solely on the square footage of the upgrade space. Meanwhile, if a building contains dedicated spaces that are classified differently under ASHRAE/IESNA 90.1-2001—such as a manufacturing facility attached to a warehouse—these spaces must be treated separately, per ASHRAE/IESNA 90.1-2001.

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