EPAct TAX DEDUCTION ELIGIBILITY ESTIMATOR

To calculate your estimated tax deduction, fill out the following:

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Single System

* = Required information

ESTIMATE TAX DEDUCTION

* Building Type

* Building Size
 Square Footage  sq. ft.
Length ft.  ×  Width ft.

* Number of Fixtures
 Determine Based on Building Size
 Enter Number of Fixtures:

Proposed System Description

* Fixture Wattage of Proposed System
watts/fixture   I don't know my wattage

* Is a bi-level switch installed?

Yes No Exempt
(Hotel and motel guest rooms, store rooms, restrooms and public lobbies are exempt.)

* Do the light levels satisfy IESHA guidelines?

Yes No  

* Was the installation completed from 2006-2013?

Yes No  

TO QUALIFY FOR A TAX DEDUCTION:

(Values are based on your building type and size.)

  • ASHRAE/IESNA 90.1 (2001) Building Limit:

  • To be 25% below ASHRAE/IESNA 90.1, building lighting power density must be less than:

  • Fixture wattage must be less than:

For the maximum tax deduction ( / sq. ft.)
  • Fixture wattage must be less than:

ESTIMATE LIGHT LEVELS (optional)

* Number of Lamps per Fixture

* Coefficient of Utilization
Lookup CU Ratings

* Rated mean Lumens
I don't know my mean lumens

* Ballast Factor
I don't know my ballast factor


ESTIMATE ENERGY SAVINGS (optional)

Current System Description

* Fixture Wattage of Current System
watts/fixture

* Number of Burning Hours
Hours On per Year
Hours On per Day

* Energy Rate
$ per kWh   Find my energy rate


Tax deduction of $0.30 per sq. ft begins at power density 25% below ASHRAE/ IESNA 90.1 (2001) limit, and goes to $0.60 per sq. ft. at 40% below ASHRAE/ IESNA limit. (Exception: Warehouses must get to 50% below limit and qualify for $0.60 per sq. ft.) Other conditions include bi-level switching, automatic turn-off of lights for new buildings over 5000 sq. ft. and illumination levels satisfying minimum requirements for that space as spelled out in the IES Handbook, 9th edition (2000).

This estimator is for illustrative purposes only. CONTACT A QUALIFIED TAX PROFESSIONAL FOR FULL DETAILS OF ELIGIBILITY REQUIREMENTS AND FOR INDEPENDENT PROFESSIONAL VERIFICATION OF THE RESULTS AND CALCULATIONS. GE does not, in any way, imply a warranty of performance or savings predicted by this tool.

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