The Energy Policy Act of 2005 addresses many energy related issues including industrial lighting. For those who qualify, this Act provides accelerated tax deduction incentives for energy efficient lighting upgrades for commercial buildings. The key to obtaining these tax deductions is in the completion of the lighting upgrade projects from 2006 through 2008.

For building owners who make lighting system upgrades between 2006 and the end of 2008, deductions are applicable at a rate of $.30 to $.60 per square foot if energy density is 25% to 40% below ASHRAE/IESNA 90.1 watts per square foot levels.

For more information, go to www.lightingtaxdeduction.org or contact your LightSource representative.