EPACT & Lighting Controls
EPAct allows for a tax deduction of $0.60 sq. ft. for achieving certain milestones. In addition recent rules changes have made it easier to pass tax credit along to 3rd parties allowing “not for profit” or low/zero profit companies to participate.
Prerequisites:
- Bi-level switching requirement
- Manual or automatic control (or a combination thereof) that provides two levels of lighting power in a space (not including off).
- In addition, if 50% or more luminaires are replaced - automatic shut-off must be provided as well.
Additional Resources
Lighting Tax Deduction Information