Got some Dnk,
EPAct 2005 offers accelerated Tax deductions for more energy efficient lighting. The one I had researched more was the Energy Bill signed n2 law last year that grants a Tax Credit,a $ for $ tax write-off(Federal) up to $2000 for residential and unlimited for businesses. Different states have sided in as well.
I'm a small shop just trying to carve out a living. Did get through to the IRS, yes, I voluntarily called THEM, and they sent me some "Office of Communications" releases that tells you how to qualify for the tax credits. Some of it so new, they are not sure how they will do it yet. The IRS NEWS RELEASE #'S are: IR-2006-34,IR-2006-32 and FS-2006-14.
If we could package up a "No Brainer" for the customer, maybe we can take that vacation!
Good luck, let me know if you would!
None of us are as smart as all of us.