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Section 179d: What About Exterior Lighting Retrofits?

 
Question:

Toni asks: Can you please tell me if exterior lighting retrofits count towards Section 179d? Are they included?

Answer:
Advice provided by: Matthew Rader, LEED AP, CBRE
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Hi Toni,

Thank you for your question.

The lighting portion of the 179D deduction only includes interior lighting. All exterior lighting is excluded.

Thanks.

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Expert Advice and Comments

179D Tax Incentives

Thu, 03/31/2011 - 23:45 — Melanie Sincich (not verified)

Hello All,

I'm sorry but more clarification is necessary. If you have retrofitted a parking garage the answer is Yes!
All floors would qualify for the 179D except the top uncovered floor.

This I know because I work for Engineered Tax Services that provides these 179D studies across the US. We use the approved IRS Trace 700 software with our licensed engineers. We have $3M Error & Omission insurance and provide full audit defense at no extra cost if ever needed.

Feel free to give me a call to learn more and see how much your property qualifies for!

Melanie Sincich
Engineered Tax Services
440-567-9067
msincich@engineeredtax.com

Section 179d: What About Exterior Lighting Retrofits?

Wed, 02/08/2012 - 05:40 — Claire (not verified)

I think that this needs some more information, because only in this way the people will be able to understand.
Reparatii Masini

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