All buildings covered by the scope of ASHRAE/IES Standard 90.1-2001 qualify under the Commercial Buildings Deduction rules. This includes public buildings, schools and rental housing. Rental housing must be within the scope of Standard 90.1-2001, which includes residential buildings four stories or higher.
It is possible to upgrade only portions of a building to higher-efficiency lighting, with the Deduction based on the upgraded space square footage.
If a building contains dedicated spaces that are classified differently under Standard 90.1-2001—such as a manufacturing facility attached to a warehouse—these spaces must be treated separately, per Standard 90.1-2001. |
‘‘(1) ENERGY EFFICIENT COMMERCIAL BUILDING PROPERTY.—
The term ‘energy efficient commercial building property’ means property—
‘‘(A) with respect to which depreciation (or amortization in lieu of depreciation) is allowable,
‘‘(B) which is installed on or in any building which is—
‘‘(i) located in the United States, and
‘‘(ii) within the scope of Standard 90.1–2001 …”
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