EPACT2005 allows for customers implementing whole system or building upgrades to claim 100% of the project cost up to 1.80/sqft in tax deductions the first year after installation. The tax credits are available for lighting, HVAC and building shell projects that meet the requirements. Focus has study grants available for buildings over 60k sqft wishing to pursue the lighting tax deductions. The lighting redesigns required for the tax deduction deliver optimal system efficiency while ensuring appropriate lighting levels.

     EPAct Study Application

     EPAct Study Guidelines

     EPAct Study Contractor Submittal

For an overview of the EPACT2005 Federal Tax Deducations for Businesses see the ENERGY STAR^® brochure or visit the Commercial Building Tax Deduction Coalition for more detailed information and success stories.