Submittal

5
(b) Interim Rule. Partially qualifying property, within the meaning of
section 2.01 of this notice, is subject to the interim rule if it is not subject to the
permanent rule in section 2.03(1)(a) of this notice, if it is installed as part of the interior
lighting systems of a building before the date on which final regulations under section
179D are published in the Federal Register, and it is certified that the interior lighting
systems that have been incorporated into the building, or that the taxpayer plans to
incorporate into the building,--
(i) Achieve a reduction in lighting power density of at least 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;
(ii) Have controls and circuiting that comply fully with the
mandatory and prescriptive requirements of Standard 90.1-2001;
(iii) Include provision for bi-level switching in all occupancies
except hotel and motel guest rooms, store rooms, restrooms, and public lobbies; and
(iv) Meet the minimum requirements for calculated lighting
levels as set forth in the IESNA Lighting Handbook, Performance and Application, Ninth
Edition, 2000.
(2)
Maximum Amount of Deduction.
(a)
Property subject to the permanent rule.
(i) In General. If the energy efficient lighting property
installed on or in a building is subject to the permanent rule in section 2.03(1)(a) of this