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What types of buildings will qualify? What types of expenditures will qualify? What is the tax deduction amount? Are there certification requirements and if so, what are they? Do public buildings qualify for this tax deduction? Are partial deductions allowed for building subsystems instead of a whole building deduction? What are the interim rules for lighting projects? What is the effective date for taking advantage of this tax deduction? After the deduction is taken how is the remaining asset value handled? Are churches eligible for the deduction? Does the accelerated tax deduction cover the complete cost of the lighting, including installation labor, or does it only include the cost of purchasing the equipment? What are the components of the "cost" that can be written off? Are recycling costs deductible? Can portions of buildings be retrofitted and still qualify for a deduction; for example; the common area versus tenant spaces; or a portion of the common area? If a building is used as both a warehouse and manufacturing facility, ASHRAE/IES 90.1 appears to allow the building area method to be used separately for the warehouse portion and the manufacturing facility portion. Is it then the case that the tax deduction would be calculated separately for both areas of the building if the building area method is used-50% savings and $0.60/sq.ft. for the warehouse, and 25-40% savings and $0.30-$0.60/sq.ft. for the manufacturing facility? Are exit signs included in the program; and if so; can they be retrofits versus new signs? Are screw in compact fluorescent lamps included; and if so; is there any requirement for permanence? Is there a criterion for what type of lighting systems qualify for the partial tax deduction? For example, in a manufacturing facility, would task lighting upgrades qualify if the LPD is reduced by enough to obtain the deduction? Or is the deduction for ceiling lighting system upgrades? Is there a site that I can visit for answers to questions like these? Is bi-level switching required for the interim lighting provision? I have seen several different definitions of bi-level switching, for example in California and New York rules. What is the definition?
