针对停车库照明项目的减税政策EXACT已得到广泛利用(英文)
EPAct Tax Deductions for
Lighting Projects Gain Wider Use
在EPACT(2005年通过的《能源政策法》)实施后的第三年，税务优惠政策获得广泛应用，尤其在节能照明和照明控制方面。绿色建设项目也越来越多的利用EPACT税收优惠政策。
停车库是利用EPACT最广泛的领域之一，因为照明电力的使用是主要的能源成本，大型建筑物会带来更大的减税。
在美国暖气及空调工程师协会90.1-2001建筑能源标准基础上达到规定的能源成本降低额度的建筑投资项目，EPACT直接给予最高每平方英尺1.8美元的减税。虽然一次性每平方英尺1.8美元已经是最高的减税额度，但还有三种类型的建筑系统可以获得每平方英尺最高60%的减税：照明，包括照明控制；高压交流电HEAC；建筑物围护结构，包括屋顶，墙面，门窗和地面等。多数停车库都是无空调的空间，不会获得HVAC和围护结构方面的减税。
正文：
In their third year, tax incentives available under EPAct - officially
the Energy Policy Act of 2005 - are achieving wide use, particularly
for energy-efficient lighting and lighting controls. LEED building
projects are also increasingly taking advantage of EPAct tax incentives.
Parking garages in particular are one of the most popular EPAct
categories.Parking garages make excellent EPAct candidates because
lighting electrical use is the primary energy cost and large bulidings
drive large EPAct deductions.
EPAct provides an immediate tax deduction of up to $1.80 per square
foot for building investments that achieve specified energy cost
reductions beyond ASHRAE 90.1-2001 building energy code standards.
A one-time $1.80 per square foot deduction is the maximum tax deduction,
but deductions of up to 60 cents per square foot are also available
for three types of building systems: lighting, including lighting
controls, HVAC, and the building envelope, which includes roof,
walls, windows, doors and floor/foundation.
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