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    GE Lighting

    EPAct Tax Deduction Eligibility Estimator

    Your Building Information

    Building Type {H4}
    Building Size {H5} sq. ft.
    Number of Fixtures {H6} fixtures
    Is a bi-level switch installed? {D15}
    Do the light levels satisfy IESNA guidelines? {G15}
    Was the installation completed from 2006-2016? {I15}

    System {i}

    System Description {each_E24}
    Number of Fixtures {each_H6}
    Watts / Fixture {each_H12} watts
    Burning Hrs / Year {each_E31} hrs

    To Qualify for a Tax Deduction

    (Values are based on your building type and size.)

    ASHRAE / IESNA 90.1 Building Limit {H7} watts / sq. ft.
    To be {C8}% below ASHRAE/IESNA 90.1, building lighting power density must be less than: {H8} watts / sq. ft.


    If IRS requirements are met, you will qualify for the tax deduction.

    Potential Tax Deduction

    Total Incentive $ {H18}
    Incentive per Sq. Ft. $ {H17}
    Percent below ASHRAE/IESNA 90.1 limit: {H14}%


    Based on the information you entered, you do not qualify for a tax deduction at this time.

    Estimated Energy Savings

    Current System Description {E29}
    Fixture Wattage of Existing System {E30} watts / fixture
    Proposed System Description {E24}
    Fixture Wattage of Proposed System {H12} watts / fixture
    Number of Burning Hours {E31} hours / year
    Energy Rate $ {I31} per kWh
    Annual Energy Cost with Existing System $ {H32}
    Annual Energy Cost with Proposed System $ {H33}
    Annual Energy Savings $ {H34}

    Estimated Light Levels

    Number of Lamps per Fixture {E25}
    Coefficient of Utilization (CU) {E26}
    Rated Mean Lumens {I24}
    Ballast Factor {I25}
    Maintained Foot Candles {I26}

    Tax deduction of $0.30 per sq. ft begins at a power density 25% below the applicable ASHRAE/ IESNA 90.1 limit, and goes to $0.60 per sq. ft. at 40% below the ASHRAE/ IESNA limit. (Exception: Warehouses must get to 50% below limit and qualify for $0.60 per sq. ft.) Other conditions include bi-level switching, automatic turn-off of lights for new buildings over 5000 sq. ft. and illumination levels satisfying minimum requirements for that space as spelled out in the IES Handbook, 9th edition (2000).

    This estimator is for illustrative purposes only. CONTACT A QUALIFIED TAX PROFESSIONAL FOR FULL DETAILS OF ELIGIBILITY REQUIREMENTS AND FOR INDEPENDENT PROFESSIONAL VERIFICATION OF THE RESULTS AND CALCULATIONS. GE does not, in any way, imply a warranty of performance or savings predicted by this tool.

    See Full Disclaimer