The Lighting Systems Division of the National Electrical Manufacturers Association (NEMA) has launched a website,, to provide information about lighting upgrades covered by the commercial building tax deduction provision of the Energy Policy Act of 2005 (EPAct).

This tax provision provides a deduction of the cost of energy systems up to $1.80 per square foot for buildings designed for 50 percent energy cost savings relative to a building designed to the ASHRAE Standard 90.1-2001 Energy Standard for Buildings Except Low-Rise Residential Buildings.

Geared to owners, specifiers, installers, and sellers of lighting systems, the website is a companion to, produced by the Commercial Building Tax Deduction Coalition. It includes a frequently-asked-questions section, process map charts detailing ASHRAE Standard 90.1-2001 compliance, examples of projects that have achieved lighting power reductions, descriptions of popular energy-efficiency strategies, links to research studies, and a directory of NEMA Lighting Systems Division members.

According to NEMA President Evan Gaddis, ' provides practical guidance on implementation of the commercial buildings tax deduction.'