U.S. Energy Engineers
Lighting Services

Lighting Energy Policy Act (2005)

U.S. Energy Engineers’ engineers and staff are qualified to perform lighting calculations and certifications in most States in the U.S. Our experience and understanding of the limits of the tax provision enables us to provide the most comprehensive lighting analyses and certifications available today.

U.S. Energy Engineers performs lighting calculations and certifications of commercial and industrial properties as per the requirements of § 179D of the energy tax code. We provide detailed lighting analyses, design (& redesign where necessary) and optimization for clients to be compliant with EPAct regulations. With this federal tax deduction, commercial, retail, and industrial facilities are allowed up to $.60 per square foot for energy efficient lighting installations that meet certain criteria.

U.S Energy Engineers can handle the entire qualification process by designing the approved lighting system, preparing the calculations, completing the on site inspections and endorsing the certifications. A detailed report accompanies each certification, with a complete lighting layout and performance analysis.

Lighting EPAct certifications will fall into one of the following categories listed below:

    1. Whole Building ($1.80/ft²) • 50% Energy Reduction below standard 2. Permanent Rules partial deduction ($0.60/ft²)

    Overall Energy Reduction of 16 2/3% below standard for:

    • Lighting or
    • HVAC or
    • Building Envelope

    3. Interim Lighting Rules ($0.30/ft²-$0.60/ft²)

    • Between 25% and 40% prescribed Light Power Density (LPD) reduction below standard
    • The potential amount of the tax deduction available is $0.30 to $0.60 per square foot depending upon the percentage that the LPD is reduced beyond the ASHRAE Standard 90.1 – 2001
    • For warehouses, LPD must be 50% lower than the minimum requirements of ASHRAE Standard 90.1–2001 to be eligible for $0.60 ft².
    • LPD reductions of <25% are ineligible for any tax deduction
    • For reductions LPD of 25% - 40% the following table indicates the amount of the maximum eligible deduction based on a sliding scale. This sliding scale is shown below.
    % LPD reduction
    beyond ASHRAE/IES 90.1
    <25% 25% 26% 27% 28% 29% 30% 31% 32% 33% 34% 35% 36% 37% 38% 39% 40% >40%
    Amount of Eligible
    Tax Deduction/ft2
    $0.00 $0.30 $0.32 $0.34 $0.36 $0.38 $0.40 $0.42 $0.44 $0.46 $0.48 $0.50 $0.52 $0.54 $0.56 $0.58 $0.60 $0.60