Tax Deductions

LED Lighting Upgrades Trigger up to 4 Tax Deductions:


      1. EPAct 179D (Energy Policy Act of 2005)
        *EPAct has ended for projects started after June 30, 2026
      2. Partial Asset Disposition
      3. Bonus Depreciation and QIP (Qualified Improvement Property)
      4. Accelerated Depreciation
            • Cost Segregation Study – Forensic, Engineered Onsite Study
            • 3115 Change in Accounting Method




A TaxCentric strategy will offset the capital cost of an LED Lighting upgrade
by 40% to 110% in the first year, for an average of 70% – the LED Rule of 70: