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The Energy Policy Act of 2005 establishes a long-range energy policy to combat the nation’s growing energy crisis. Effective Jan. 1, 2006 and extended through Dec. 31, 2013, the U.S. government is offering substantial, accelerated tax incentives as a reward for installing or retrofitting energy-efficient lighting, HVAC and/or building envelope technologies in qualifying applications.

Lighting, a critical component of energy use today, costs 40% of the average commercial building’s electric bill. Energy efficient upgrades reduce energy consumption and operating costs by 30 to 50% and often pay for themselves within months.

Generally, lighting retrofit investments are amortized over the life of the system. One of the most significant benefits of EPAct 2005 is that it allows a larger portion of the capital investment to be depreciated in the first year.

Web Resources

Advanced Buildings
Commercial Building Tax Deduction Coalition Legislative Update
Commercial Lighting Tax Deduction
National Lighting Bureau
NEMA Energy Legislation
Tax Incentives Assistance Project