Building Type: Warehouse
Project Type: Retrofit
Qualifying Systems: Lighting
Square Footage: 207,125
LPD Reduction: 84.70%
Deduction Per Square Foot: $0.60
Total 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 or Table (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.

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