EPAct Tax Deduction Eligibility Estimator — Single System

This calculator is for use when you have a single lighting system.
If you have more than one lighting system, use the Multiple Systems calculator.

To calculate your estimated tax deduction, fill out the following:

Estimate Tax Deduction

* = Required information

* Building Type

* Building Size
 Square Footage  sq. ft.
 Length   ft.  ×  Width  ft.

* Number of Fixtures
 Determine Based on Building Size
 Enter Number of Fixtures:

Proposed System Description

* Fixture Wattage of Proposed System
watts/fixture   I don't know my wattage

* Is bi-level switching installed?

Yes No Exempt
(Hotel and motel guest rooms, store rooms, restrooms and public lobbies are exempt.)

* Do the light levels satisfy IES guidelines?

Yes No  

* Was the installation completed from 2006 – 2016?

Yes No  

To Qualify for a Tax Deduction:

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

*Select Year Project was completed:
 2006 through 2015 (Use 90.1-2001 Standard)
 2016 (Use ASHRAE/IES 90.1-2007 Standard)

  • ASHRAE/IESNA 90.1 Building Limit:

  • To be 25% below ASHRAE/IESNA 90.1, building lighting power density must be less than:

  • Fixture wattage must be less than:

For the maximum tax deduction ( / sq. ft.)

  • Fixture wattage must be less than:

Estimate Light Levels (optional)

Estimate Energy Savings (optional)

Current System Description

* Fixture Wattage of Current System

* Number of Burning Hours
Hours On per Year
Hours On per Day

* Energy Rate
$ per kWh   Find my energy rate

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.

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