The interim lighting rules stipulate that if the lighting is 25-40 percent more efficient, the deduction will be $0.30-$0.60. The rules require the incorporation of bi-level switching and automatic shut-off provisions.


A building owner has the ability to go back three tax years to claim the §179D deduction. These deductions are exercised on amended tax returns potentially generating a refund from the IRS.


In order to take the §179D tax deduction the IRS stipulates that:


  • An unrelated professional engineer or licensed contractor must perform a site visit and complete the certification.

  • The professional certifying the property must be licensed in the state in which the property resides.

  • IRS-approved software must be used for modeling.


As a leading provider of §179D consulting, SourceHOV Tax:

  • Has a working knowledge of the tax code

  • Will consult with your CPA

  • Will provide support in the event of an audit


SourceHOV Tax has technical teams, professional engineers and CPAs with significant Big Four experience who can help you take advantage of the §179D tax deduction. For a complimentary review and estimate or to speak to one of our team members, click here.

Interim Lighting Rules

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