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EPAct 2005 (Energy Policy Act of 2005)

The energy efficient commercial buildings deduction provides a deduction for building owners equal to energy-efficient commercial building property expenditures made by the taxpayer, subject to a cap.

 

A tax deduction is available up to $1.80/sq.ft. for energy efficient commercial buildings that improve on ASHRAE/IESNA 90.1-2001 energy costs by 50%.

 

Below are links to helpful information regarding the program.

Overview of the program by Lithonia Lighting

EPAct simplified by Lithonia Lighting

EPAct Tax Deduction by Lighitng tax deduction.org

Complete Text of the program