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Commercial Lighting Tax Deduction

ASHRAE/IES Standard 90.1-2001 allows tradeoffs between building types and space types depending on method, and it also allows additional interior lighting power allowances if using the Space-by-Space Method. Are these still the case when applying Standard 90.1-2001 to the Commercial Buildings Deduction?

The Commercial Buildings Deduction provision states that the deduction can be earned based on reducing lighting power density below the minimum requirements of Standard 90.1-2001, not including additional interior lighting power allowances. However, the designer can engage in tradeoffs between building types (Building Area Method) and space types (Space-by-Space Method) as long as the sum of lighting power does not exceed the interior lighting power allowance.

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