What is the formula for the sliding scale to determine the tax deduction cap/sq.ft. based on lighting power density savings between 25% and 40%?

The formula is:

Applicable percentage = 50% + [50% x ((% reduction of LPD - 25%) / 15%)]

The result is multiplied against the maximum cap, which is $0.60, to determine the actual maximum deduction per square foot.

Or the following table can be used:

 

% of LPD reduction beyond Standard 90.1-2001	25%	26%	27%	28%	29%	30%	31%	32%	33%
Amount of Eligible Tax Deduction/ sq.ft.	$0.30	$0.32	$0.34	$0.36	$0.38	$0.40	$0.42	$0.44	$0.46
% of LPD reduction beyond Standard 90.1-2001	34%	35%	36%	37%	38%	39%	40%	>40%
Amount of Eligible Tax Deduction/ sq.ft.	$0.48	$0.50	$0.52	$0.54	$0.56	$0.58	$0.60	$0.60

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