Federal Tax Credit Information

Tax incentives passed in the Federal Emergency Economic Stabilization Act of 2008 promote wise energy use, help lower energy bills and help reduce your tax bill too. This bill provides valuable tax incentives for making qualified energy efficiency and conservation improvements.

A one-time tax deduction of up to $1.80 per square foot is available to owners or designers of new or existing commercial buildings that save at least 50 percent more than the heating and cooling energy of a building that meets American Society of Heating, Refrigerating, and Air Conditioning Engineers (ASHRAE) Standard 90.1-2001. Partial deductions of up to $.60 per square foot can be taken for measures affecting any one of three building systems: the building envelope, interior lighting or heating and cooling or hot water systems.

The deduction applies to costs incurred for equipment placed in service from January 1, 2006 through December 31, 2013, and includes new construction or renovation certified to reduce total annual energy and power costs to at least fifty percent less than a building satisfying ASHRAE/IES Standard 90.1-2001.

  Federal Tax Credit Fact Sheet

Please check the following sites for more:

Overall
Commercial Building Tax Deduction Coalition
EERE DOE listing of Qualified Software (four new sources added recently)
FAQs - great overall resource

Lighting
NEMA's www.lightingtaxdeduction.com - comprehensive site
Key Tables and Standards from ASHRAE 90.1-2001
Interim Rules for Lighting - still in effect
Examples of Projects

And more
Overall Energy Star site including consumer products