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Per the ASHRAE/IESNA 90.1 standard, new buildings greater than 5000 sq. ft. must include automatic lighting shut-off. The 90.1 standard does not require lighting retrofits to include automatic shut-off lighting controls. However, the Energy Policy Act introduces a new requirement of bi-level switching in order to qualify for the tax incentive for both new construction and existing building retrofits.
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Is automatic lighting shut-off required to qualify for the tax deduction?
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