Dear LightingTaxDeduction.org,
Are screw-in compact fluorescent lamps included and if so, are there any requirements for permanence?
Answer: : Screw-in compact fluorescents could not be used to reduce wattage for purposes of the CBTD.
ASHRAE/IESNA 90.1-2001 lighting power calculations require that the maximum labeled wattage of incandescent fixtures be used. So if the fixture is rated for a maximum 100W incandescent lamp, then even if a lower-wattage compact fluorescent is used, the power calculations would require that the fixture draw 100W against the interior lighting power allowance.
Remember too, that this is a program that allows rapid depreciation of a capital expenditure. Replacing lamps (no ballast retrofit involved) is a maintenance expense, not a capital expense and the expense is taken in the year in which the expense occurs.
