TaxCentric Lighting is reminding the industry that the Energy Policy Act (EPAct) Section 179D deduction officially expired on June 30, 2026, ending a program that had been available for more than 20 years.

Projects that began before June 30, 2026, and are completed by Dec. 31, 2026, may still qualify under the existing rules. According to Frank Austin of TaxCentric Lighting, while there is support for an updated version of EPAct in the future, other tax strategies—including Partial Asset Disposition, bonus depreciation, Qualified Improvement Property (QIP), accelerated depreciation, cost segregation studies, and accounting method changes—can often provide even greater tax benefits for LED lighting upgrades. Austin says these strategies, combined with energy savings and utility rebates, can offset an average of 70% of a project’s installed cost and significantly reduce payback periods.

To learn how these tax strategies could benefit your next lighting project, visit TaxCentric Lighting for more information and to request a free project estimate.