What is the Energy Policy Act of 2005 (EPACT)?

Utility Rebates

Rebates can be a great way for our customers to save money. Our highly trained rebate administrators work diligently to insure that they stay on top of the latest trends and changes in the energy rebate industry. Our job is to fully understand all of the options; whether the rebate available is based on kilowatt reduction, fixture conversions or installation of advanced technology products. In today’s economy, time and money are valuable assets. At Optimum Lighting, it is our promise to help you to save on both by providing you with the research and calculations for potential rebate allowances. In addition, as part of our Optimum service, we provide assistance on the processing of our clients rebate applications.


In an effort to combat growing energy problems, if certain requirements are met per the Energy Policy Act of 2005, it allows a tax deduction for energy-efficient commercial buildings that reduce annual energy and power consumption by 50%. Up to the entire cost of the energy-efficient lighting may be deducted on the owner’s taxes (given certain restrictions).


A 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% of the heating and cooling energy of a building that meets 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, lighting, or heating and cooling systems. These tax deductions are available for systems “placed in service” from January 1, 2006 through December 31, 2013.