The Energy-Efficient Commercial Buildings Tax Deduction (CBTD) was created by the Energy Policy Act of 2005 to encourage investment in energy-efficient interior lighting, HVAC/hot water systems and the building envelope.
In any lighting system, lamps and auxiliary electrical devices fail and must be replaced. Dirt and dust accumulates on fixture surfaces and should be cleaned. System problems must be corrected, and lighting controls should be adjusted as space conditions change.





