What types of lighting expenditures qualify?

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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