What Systems Qualify for EPACT Tax Deductions?

Owners of new and existing buildings (placed in service before January 1, 2006) may earn a partial deduction of $0.60 per square foot per "system" for upgrading one or two major building Sub-systems.  These deductions apply to new buildings placed in service after January 1, 2006, or retrofits performed on existing buildings during the sam time period.

Benefits	Partial Tax Deductions
Sample Improvement Size	Lighting	HVAC	Envelope	Full Tax Deduction
50,000 sf	$15K - $30K	$30K	$30K	$90K
100,000 sf	$60K	$60K	$60K	$180K
300,000 sf	$180K	$180K	$180K	$540K