From lamps and fixtures to controls, if it reduces your energy usage, it’s pretty much covered. Not only will you reap the rewards of lowering your lighting bill by upwards of 80%, your local utility company will help you cover the cost of your project, which in turn, will increase your return on investment and shorten your payback period.


Nearly all energy efficient lighting projects qualify for incentives. With over 3,200 utility companies in the United States, each with their own rebate process, determining what rebates are available to you can be a difficult task. Plans vary from prescriptive programs, which offer set amounts for each light bulb or fixture being replaced, to custom plans, which focus on total kWh savings from your project. We at American Eagle Lighting will be happy to help you determine what your available rebates will be and help you in every way we can throughout the process.

Through helping their customers reduce electric usage; the providers can avoid the expense of expanding power plant capacity and reduce the maintenance costs of their infrastructure. Looking past the short term affects, by doing our part in reducing our energy consumption, not only will we be saving our planet, we can also help keep our electric rates from increasing in the future.

Please contact us at 1-844-235-5337 with any questions you have and to find out what incentives are currently available to you.


The EPAct tax deduction is up for renewal in 2016 and may be extended to 2020. Audits and Studies could allow a company to recoup tax deductions for already completed projects retroactively up to ten years. Those same audits and studies can help supplement the cost associated with these energy saving measures.

EPAct 2005 provides a tax deduction, limited to an amount up to $1.80/sq. ft. for exceeding ASHRAE/IESNA 90.1-2001 by up to 50%, to the property for which the energy efficient expenditures are made as part of new construction or renovations.

  • Deduction is limited to the capitalized energy efficiency investment for the year in which the energy efficient investment is made.

  • The provision is effective for property placed in service after December 31, 2005 and prior to December 31, 2016.

  • Deduction can be allocated to design firms for energy-efficient commercial building property expenditures made by a public entity, such as public schools, hospitals or government offices.

  • Alternate system-specific deductions are available for three building sub-systems – each up to $0.60/square feet: interior lighting; HVAC; building envelope.


Interior Lighting Tax Deduction: Lighting energy consumption is estimated to represent approximately 1/3rd of commercial building energy use. As a result, lighting is recognized as a qualified energy savings system that is eligible for a partial tax deduction up to $0.60/sq. ft. and not exceeding the costs incurred for the energy efficient interior lighting system.

Interim rules for a lighting specific deduction:

  • Outperform the ASHRAE/IESNA Standard 90.1-2001 lighting requirements by 25-40%. Eligible tax deduction per sq. ft. will be between $0.30-$0.60.

  • Warehouses must outperform the ASHRAE/IESNA Standard 90.1-2001 lighting requirements by 50% to qualify for the full $0.60/sq. ft. deduction.

  • All control requirements in the Standard 90.1-2001 must be met; automatic shutoff for buildings greater than 5000 sq. ft. and bi-level switching must be installed.

  • All existing building codes and product regulations must be met.

  • IESNA Lighting Handbook, 9th Edition minimum requirements for calculated lighting levels must be met.

  • This tax deduction is generally given to the individual/organization that makes the investment (typically the owner). However, for government buildings, the tax deduction may be taken by the designer.

  • This summary of EPAct 2005 provides a general overview of the tax provisions of the Energy Policy Act of 2005. Please consult your tax advisor to determine how this tax credit impacts you or visit Department of Energy Website.