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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