Is there a criterion for what type of lighting systems would qualify for the partial tax deduction? For example, in a manufacturing facility, would task lighting upgrades qualify if the lighting power density is reduced by enough to obtain the deduction? Or is the deduction for ceiling lighting system upgrades?

The legislation does not specify lighting technology for the tax deduction, although Standard 90.1-2001 states some limitations. For example, the applicability of task lighting would typically turn on the question of whether it is “permanently installed.” ASHRAE 90.1-2001 defines “permanently installed” as “equipment that is fixed in place and is not portable or movable.” To be considered, then, the task lighting would need to satisfy this definition.

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