Sliding Scale
Interior Lighting Deduction
Deduction based on level of lighting power
density reduction below ASHRAE/IESNA 90.1-2001 standard
- For all applications defined in ASHRAE / IESNA 90.1-2001, EXCEPT warehouses, the reduction must outperform the standard by 25-40% in order to receive the partial deduction
- Warehouses must be at least 50% lower than the standard to qualify for the partial deduction of $0.60/sq.ft
|
| Lighting power density reduction below 90.1-2001 |
Applicable tax deduction per square foot |
| 25% |
$0.30 |
| 26% |
$0.32 |
| 27% |
$0.34 |
| 28% |
$0.36 |
| 29% |
$0.38 |
| 30% |
$0.40 |
| 31% |
$0.42 |
| 32% |
$0.44 |
| 33% |
$0.46 |
| 34% |
$0.48 |
| 35% |
$0.50 |
| 36% |
$0.52 |
| 37% |
$0.54 |
| 38% |
$0.56 |
| 39% |
$0.58 |
| 40% |
$0.60 |
| |
| Warehouses Only |
| 50% |
$0.60 |
|
