"The information on this website is meant to provide a general overview of the tax provisions for the interim rules of lighting systems listed in the Energy Policy Act of 2005. In all cases the services of a professional tax accountant should be retained to determine the specific tax treatment appropriate for your company. Requirements for lighting levels and controls, in accordance with EPAct 2005, must also be satisfied for eligibility. Rexel will not, in any way, accept any liability for decisions made based on the contents of this preliminary explanation."

EPAct 2005 Calculators


Commercial Building Tax Deduction Calculator

Space by Space Method

Total Square Footage of Space (sq.ft) 
Total Installed Lighting Load (kW)
Your Actual Lighting Power Density (W/sq.ft)
Building Type
Sub Building Type
Space Type
ASHRAE/IES 90.1 2001 LPD Value (W/sq.ft)
Does system beat ASHRAE/IESNA Standard 90.1-2001
If Yes, by what percentage?
Do I qualify for a possible Tax Deduction?
If Yes, what Tax Deduction rate might I expect?
What is my Gross Tax Deduction?
My current tax rate is: (%)
What is my net tax benefit?
This information is provided solely as an indication of a possible tax deduction; in all cases the services of a professional tax accountant should be retained to determine final amount and eligibility. Requirements for lighting levels and controls, in accordance with EPAct 2005, must be also be satisfied for eligibilty. Contact your Rexel or Sylvania Representative for more information