PUBLIC LAW 109–58—AUG. 8, 2005
119 STAT. 1023
‘‘(f) INTERIM RULES FOR LIGHTING SYSTEMS.—Until such time as the Secretary issues final regulations under subsection (d)(1)(B) with respect to property which is part of a lighting system— ‘‘(1) IN GENERAL.—The lighting system target under subsection (d)(1)(A)(ii) shall be a reduction in lighting power density of 25 percent (50 percent in the case of a warehouse) of the minimum requirements in Table 9.3.1.1 or Table 9.3.1.2 (not including additional interior lighting power allowances) of Standard 90.1–2001. ‘‘(2) REDUCTION IN DEDUCTION IF REDUCTION LESS THAN 40 PERCENT.— ‘‘(A) IN GENERAL.—If, with respect to the lighting system of any building other than a warehouse, the reduction in lighting power density of the lighting system is not at least 40 percent, only the applicable percentage of the amount of deduction otherwise allowable under this section with respect to such property shall be allowed. ‘‘(B) APPLICABLE PERCENTAGE.—For purposes of subparagraph (A), the applicable percentage is the number of percentage points (not greater than 100) equal to the sum of— ‘‘(i) 50, and ‘‘(ii) the amount which bears the same ratio to 50 as the excess of the reduction of lighting power density of the lighting system over 25 percentage points bears to 15. ‘‘(C) EXCEPTIONS.—This subsection shall not apply to any system— ‘‘(i) the controls and circuiting of which do not comply fully with the mandatory and prescriptive requirements of Standard 90.1–2001 and which do not include provision for bilevel switching in all occupancies except hotel and motel guest rooms, store rooms, restrooms, and public lobbies, or ‘‘(ii) which does not meet the minimum requirements for calculated lighting levels as set forth in the Illuminating Engineering Society of North America Lighting Handbook, Performance and Application, Ninth Edition, 2000. ‘‘(g) REGULATIONS.—The Secretary shall promulgate such regulations as necessary— ‘‘(1) to take into account new technologies regarding energy efficiency and renewable energy for purposes of determining energy efficiency and savings under this section, and ‘‘(2) to provide for a recapture of the deduction allowed under this section if the plan described in subsection (c)(1)(D) or (d)(1)(A) is not fully implemented. ‘‘(h) TERMINATION.—This section shall not apply with respect to property placed in service after December 31, 2007.’’. (b) CONFORMING AMENDMENTS.— (1) Section 1016(a) is amended by striking ‘‘and’’ at the end of paragraph (30), by striking the period at the end of paragraph (31) and inserting ‘‘, and’’, and by adding at the end the following new paragraph: ‘‘(32) to the extent provided in section 179D(e).’’.
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