"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."


Legislative Updates



What is EISA?

The Energy Independence and Security Act of 2007 (EISA) is a federal law that was passed on December 19, 2007 (Public Law 110-140) to move the United States toward greater energy independence and security, to increase the production of clean renewable fuels, while furthering strategies to improve energy performance for the changing global climate landscape.

A section of this bill specifically mandates the regulation of metal halide ballast efficiencies from 150W-500W as used in both indoor and outdoor luminaires. This applies to both manufactured and imported products for sale in the United States on or after January 1, 2009.