If a building were designed to a newer building standard, wouldn’t it already satisfy the conditions for the tax deduction?

It’s not likely. Although lighting power densities in, for example, ASHRAE/IES 90.1-2004 are almost low enough to satisfy the minimum savings targets required by the Interim Lighting Rules, the lighting controls requirements of these rules go beyond those of 90.1-2004, specifically the requirement for bi-level switching. The legislation was specifically designed so that “free riders” would be minimal.

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