Most lighting professionals are aware by now that the Commercial Buildings Deduction has been extended to 2013.

Here is an article I wrote for Electrical Contractor Magazine, published in the March issue, that describes the Interim Lighting Rule, which in my opinion is the easiest and fastest path for an indoor lighting project to qualify for the Deduction, although it requires bilevel switching, which can be problematic for some retrofit projects.

I recently finished a revision of NEMA’s LightingTaxDeduction.org website, which hopefully will go live soon. It will provide lots of good information about the Deduction.

LightNOW’s take: The CBD may be challenging for some retrofit projects due to the bilevel switching requirement but there are plenty of solutions. For new construction, the Interim Lighting Rule is almost a no-brainer. Unlike the Permanent Rules, you don’t have to do intensive energy cost calculations and you don’t need approved software. You just have to cut power density compared to an older energy standard. About half the states now use ASHRAE 90.1-2004, which for many building types can get you much of the way there for a 24-40% reduction in lighting power density (50% for warehouses). The other requirements are 1) meet IES light levels and 2) comply with the mandatory controls requirements, which you would be doing anyway. The main change to typical practice doing ASHRAE 90.1 would be to add in bilevel switching, but this should not be expensive or difficult for a new construction project. The trick is to do the paperwork and for the engineer or contractor, as long as they don’t work for the owner, to inspect and certify the project.

Craig DiLouie

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