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Commercial Lighting Tax Deduction

Are screw-in compact fluorescent lamps included, and if so, is there any requirement for permanence?

Screw-in compact fluorescents could not be used to reduce wattage for purposes of the Deduction.

Standard 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.

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