Building Type: WarehouseProject Type: RetrofitQualifying Systems: LightingSquare Footage: 207,125LPD Reduction: 84.70%Deduction Per Square Foot: $0.60Total Section 179D Deduction: $124,275.00
The commercial building owner completed a lighting retrofit of their warehouse facility, using T8’s. The lighting requirements, as prescribed in IRS Bulletin 2006-52, are that the warehouse must achieve a reduction in lighting power density of at least 50 percent of the minimum requirements in Table 22.214.171.124 or Table 126.96.36.199 (not including additional interior lighting power allowances) of ASHRAE Standard 90.1-2001. With this installation, as a result of the energy efficient lighting upgrade, there was an 84.70% LPD reduction for this warehouse facility. The results, using the Interim Lighting Rules, resulted in a full $0.60/SF Section 179D deduction for lighting.