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  • The reference standard for the Federal Commercial Building Tax Deduction Program is the ASHRAE 90.1-2001 standard. In order to qualify for a tax deduction, you must meet the watts per square foot allowances by at least 25% for lighting. You will need to review the standard for the allowances and other requirements. Lighting is covered in Chapter 9.
  • ASHRAE 90.1-2001
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