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The Energy Policy Act of 2005 (EPAct 2005) is the most comprehensive energy bill ever passed in the United States incorporating both increased supply and demand reduction measures. Lighting is addressed in a number of areas: |
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Last year, the Federal government extended the Commercial Buildings Tax Deduction (Section 1331) to allow owners and users to qualify those interior projects completed by the end of the 2008 calendar year 2008 (vs. 2007, previously). Since its inception, the Commercial Buildings Tax Deduction has spurred demand and focus towards energy efficient products providing an additional financial benefit to the implementation of such lighting technologies. Day-Brite|Capri|Omega provides many alternatives to be considered along with our complete range of energy efficient products. The main challenge is to deliver a lighting solution that allows owners/users to exceed the minimum lighting power density levels (see LPWs in Chart) required under the federal initiative by considering the proper selection of the system configuration (lamp/ballast combination), all the while, ensuring its appropriate design and application execution (bi-level dimming and light level requirements). Note that the Commercial Buildings Deduction is a tax deduction, hence, a cost subtracted from adjusted gross income when calculating taxable income. Tax liability is therefore not reduced dollar for dollar, but in proportion to the taxpayer’s tax bracket. | ||
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Commercial Buildings Tax Deduction (Section 1331) •
$1.80 per square foot tax deduction for buildings
designed for 50 percent energy cost savings relative to a building designed to
ASHRAE 90.1-2001 Energy Standards for Buildings Except
Low-Rise Residential Buildings. •
Lighting systems, HVAC, and building envelope can each
qualify for a $0.60 per square foot deduction for their contribution to the 50
percent savings. •
In the interim lighting provision, lighting can receive
a $0.30 to $0.60 deduction for savings in power density from 25 percent to 40
percent respectively, with linear interpolation between 25 and 40 percent. The interim lighting provision requires bi-level
switching in addition to the ASHRAE 90.1-2001 lighting controls for both new
buildings and “alterations”. –
Bi-level switching is defined as manual or automatic
control (or a combination thereof) that provides two levels of lighting power
in a space (not including off). –
A space is defined as an area enclosed by four or more
floor to ceiling walls. –
Dimming or switching would satisfy this definition. Some additional highlights: •
The deduction is allowable for assets placed in service
from 1/1/06 until 12/31/08 •
In federal, state, and local government owned assets the
person primarily responsible for the design gets the deduction •
A certification must be provided by a qualified individual (a
licensed engineer or contractor in the state of the project) and satisfy the following
requirements: •
Building Certifier Information •
Building Information •
Type of Project and Type of Rule Statement •
Energy Reduction Certification •
Field Inspection Statement •
Statement on Energy Efficiency Features •
Statement on Computer Software •
Statement on Components List •
Declaration of Qualification | |||
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