EPAct Lighting Requirments for the EPAct Lighting Tax Deduction
According to the Interim Rules for EPAct Lighting Projects:
The lighting system energy savings target is a LPD (Lighting Power Density),
or watts per square foot, that is 25% to 40% lower than the minimum
requirements of ASHRAE Standard 90.1–2001
The potential amount of the EPAct tax deduction is $0.30 to $0.60 per
square foot depending upon the percentage that the LPD is reduced beyond
ASHRAE Standard 90.1 – 2001
For warehouses, the lighting power density (W/sq. ft.) must be 50% lower
than the minimum requirements of ASHRAE Standard 90.1–2001 to be eligible
for the $0.60 per square foot EPAct tax deduction.
Lighting power density (W/sq. ft.) reductions of <25% are ineligible for any EPAct
tax deduction.
In addition to demonstrating a reduction in lighting power density lower
than the requirements for ASHRAE Standard 90.1–2001:
Control provisions (i.e. Automatic Lighting Shutoff) relating to lighting
systems as set forth in the Standard must be met.
EPAct Bi-level switching must be installed.
The lighting system must also meet the minimum requirements for calculated
light levels as set forth in the 9th Edition of the IESNA Lighting Handbook.
