EPACT

SYLVANIA's EPAct 2005 Interactive Calculator helps take the mystery out of calculating your tax deduction benefits!
Choose to calculate using the
Building Area Method or the Space by Space Method.



Energy Policy Act of 2005

EPAct 2005:

On August 8, 2005 President Bush signed the Energy Policy Act of 2005 (EPAct 2005), which had passed both the Senate and House of Representatives the previous week.  Estimated to cost about $14.5 billion over 10 years, EPAct 2005 is the biggest overhaul of national energy policy since 1992. 

EPAct 2005 is considered to be less ambitious on energy's demand side than its supply side, but does include a number of energy conservation provisions supported by the National Electrical Manufacturers Association (NEMA), several of which are of great interest to the industry.

EPAct 2005 contains a significant provision that includes a tax deduction of up to $1.80 per square foot for building owners to encourage investment in energy-efficient building systems.  This provision, estimated by Congress to cost $243 million and anticipated to stimulate widespread investment, is supported by NEMA and various industry, efficiency, advocacy and environmental organizations.

The Impact of EPACT Brochure
Your guide to the Lighting Provision Standards and the Tax Deduction Provisions, a SYLVANIA brochure. 

View the Commercial Building Tax Deduction Presentation

EPAct 1992:

The Federal Energy Policy Act of 1992 mandated efficiency standards  for many lamp types.  OSRAM SYLVANIA's EPACT 1992 Brochure provides an overview of how the company responded to the regulation and which products were affected. 


Lighting Elements:


EPACT required the labeling of incandescent A-line and screw-based compact fluorescent lamps (CFLs) with energy cost information, set minimum efficacies for incandescent R and PAR 30 & 40, and set minimum efficacies and color rendering standards (CRI) for straight and U-bend fluorescent, effective for 4-ft lamps.

Commercial Building Tax Deduction Program Extended Through 12/31/2013

Guidelines for Certification Documents

NREL Guidelines for Modeling and Inspection

IRS Notice 2006-52

IRS Notice 2008-40

Summary of Handy Websites

NEMA website: Commercial Lighting Tax Deductions

The Tax Incentives Assistance Project (TIAP)

Application Examples

Comprehensive Overview of EPAct 2005