How you may qualify for an EPAct Tax Deduction
End users aren't the only ones who can benefit from the EPAct tax deductions. When lighting jobs are done in government buildings, the IRS allows the party responsible for specifying or designing the efficient lighting system in the space to claim the deduction.
This allowance means that distributors, contractors, designers or lighting manufacturers who specify lighting systems for buildings such as public schools, municipal buildings and libraries can claim the deduction. It should be noted that the tax regulation does not apply to all entities that are tax-exempt. Only publicly owned buildings qualify, so religious buildings or private schools are not eligible.