In July 2009, the Department of Energy issued new energy efficiency standards for commercial general-service fluorescent lamps and incandescent (and halogen) reflector lamps. The new rules take effect July 14, 2012 and will basically eliminate products with the lowest efficiency and lowest cost. In the case of fluorescent lamps, equivalent-performance products are readily available, such as T8 lamps, and the market is expected to shift to that and other technologies. In the case of incandescent reflector lamps, only a few equivalent-performance products are readily available that comply, such as infrared-coated halogen lamps, and manufacturers are expected to develop new substitutes.

First, let’s look at the specifics of the general-service fluorescent lamp rules.

The government began regulating general-service fluorescent lamps with the passage of the Energy Policy Act of 1992. The new DOE rules expand on these regulations by making the energy efficiency standards more strict for each lamp type, while adding 8-ft. T8 lamps, 4-ft. T5 lamps and a broader range of wattages for 4-ft. T8 and T12 lamps.

The new lamp standards are summarized in Table 1. Products failing to achieve the new standards will be prohibited from manufacture in the United States. The least-efficient and lowest-cost products will be eliminated from the market—including most 4-ft. linear and 2-ft. U-shaped T12 lamps, many 8-ft. T12 and T12HO and some lower-color-rendering 4-ft. T8 lamps—resulting in fewer, higher-priced products being available.

Specifically, these lamp types will no longer be manufactured:

• Most 4-ft. linear full-wattage and energy-saving T12 lamps
• All 2-ft. full-wattage and energy-saving U-shaped T12 lamps
• All 75W F96T12 and 110W F96T12HO lamps
• Most 60W F96T12/ES and 95W F96T12/ES/HO lamps
• All 4-ft. T8 basic-grade 700/SP series lamps rated at 2,800 lumens
• Some 8-ft. T8 Slimline single-pin 700/SP series and 8-ft. T8 HO RDC-base lamps

Note that non-compliant products may continue to be available for some time after the regulation’s effective date, as distributors will not be prohibited from selling them and will likely continue doing so until inventories are emptied. Nonetheless, on July 14, 2012, the new baseline will be more-efficient lamps that may provide additional performance benefits such as higher color rendering and longer service life. There are many better-performing alternatives to T12 lighting, such as T8 and T5 lighting.

There are a few notable exemptions, including lamps with a CRI rating of 87 or better, lamps designed for cold-weather applications, ultraviolet lamps and some other specialty lamps. These exceptions will continue to be exempted after July 13, 2012.

Note that these rules take effect after the fluorescent magnetic T12 ballast also goes the way of the dinosaur. The Energy Policy Act of 2005 expanded earlier DOE regulations to include ballasts operating 4- and 8-ft. energy-saving as well as full-wattage T12 lamps. After June 30, 2010, manufacturers will be prohibited from making these ballasts even for replacement purposes.

Magnetic-ballasted T12 lighting had a good run, but now it’s time to step aside for younger, more-efficient technology. In the future, existing buildings will eventually likely convert to T8 lamp and ballast systems, unless they relight with new fixtures, in which case they could switch to T8, T5 or other options. This may present retrofit opportunities.

Next, let’s look at the specifics of the incandescent reflector lamp rules.

As with general-service fluorescent lamps, the government began regulating incandescent reflector lamps with the passage of the Energy Policy Act of 1992. These standards were subsequently expanded by the Energy Independence and Security Act of 2007 and now new DOE standards that take effect in 2012 along with the fluorescent standards. The new standards, summarized in Table 2, cover reflector lamps with medium-screw (E26) bases, 115-130V, 40-205W and >2.5 in. diameter. The result is many incandescent and halogen reflector lamps (R, PAR, BR, ER, BPAR and similar bulb shapes) will be eliminated in favor of more-efficient infrared-coated halogen lamps. Additionally, 130V products, typically used on 120V systems to approximately double lamp life at a cost of 15% less light output, will also be eliminated.

Infrared-coated halogen reflector lamps—commonly designated by the abbreviation IRC (Philips), IR (Sylvania) or HIR (GE)—heat the filament, producing visible light and infrared energy. This heat is reflected back to the filament to increase its temperature, thereby increasing light output without increasing wattage, which improves efficacy. The result is a product that costs 2-3 times more than standard halogen but offers a 20-30% increase in efficacy, according to one manufacturer.

Not all infrared-coated lamps will survive, even. According to another lamp manufacturer, generally, replacements will be infrared-coated “plus” lamps or silver reflector infrared-coated lamps. Manufacturers now have three years to figure out what their new product offering will be, and will likely publish substitution guides to help lighting practitioners understand their new options.

The new DOE rule maintains the exemptions recognized by the Energy Independence and Security Act of 2007, including 50W and lower-wattage BR30, BR40, ER30 and ER40 lamps; 45W and lower-wattage R20 lamps; and 65W BR30, BR40 and ER40 lamps. Commonly used in indoor hospitality, small business and residential applications, these exemptions are slated to expire in July 2013, per pending energy legislation.

Other options include low-voltage halogen systems, self-ballasted ceramic metal halide lamps, compact fluorescent lamps and LED lamps. For applications were 130V lamps were used, long-life lamps can be substituted. For applications requiring equivalent performance, infrared-coated lamps—which provide the benefits of easy dimming, light quality, maximum beam candlepower, instant ON, etc.—will be the new baseline.

As with the new fluorescent rules impacting available options for existing and new buildings, lighting practitioners may find it beneficial to advise their customers about the impact of the rules on lamp choices, and recommend good alternatives.

Reflector lamp types are directional lamps—spots, floods, etc.—popular in recessed downlighting and track lighting applications, both residential and commercial.

While general-service incandescent lamps have received the most attention in media coverage of the Energy Independence and Security Act (EISA) of 2007, with provisions beginning to take effect in 2012, many popular incandescent reflector lamps are being outlawed this month.

A variety of proven substitutes is available for eliminated lamps, including halogen, compact fluorescent and incandescent exceptions.

What the Act requires: Minimum efficacy standards established for incandescent reflector lamps by the Energy Policy Act of 1992 now apply to a larger group of reflector lamps, creating a national standard matching stricter standards enacted by nine states since 2006.

In short, the Act covers incandescent and halogen reflector lamps greater than 2.25 inches in diameter, including R, PAR, BPAR, BR (BR30, BR40) and ER (ER30, ER40) lamps.

After the effective date (June 16, 2008 is the intended effective date, say manufacturers), these lamp types will have to demonstrate a minimum efficacy, expressed in lumens of light output per watt of electrical input (lumens/W) as shown in Table 1, or no longer be manufactured in the U.S.

Typical application for reflector lamps covered by energy legislation. Photo courtesy of Philips Lighting.

Any product manufactured prior to the effective date, even if it does not meet the Act’s requirements, may continue to be sold until inventories are depleted.

Exceptions: Exemptions include <50W BR30, BR40, ER30, ER40; <45W R20; and 65W BR30, BR40 and ER40 lamps.

Analysis: According to Brian Vedder, product manager-halogen fro Philips Lighting, the most popular lamps being eliminated include 50W and 75W R20 and 85W BR30 lamps, and the most popular exceptions are 65W BR30 and BR40 lamps. According to Vedder, colored lamps and lamps designed for “vibration service” or “rough” applications are also exempt.

Consumer demand is expected to shift to halogen lamps such as these EISA-compliant bulbs. Photo courtesy of SYLVANIA.

Lamp manufacturers have begun publishing substitution guides to help distributors navigate compliant alternatives for lamps being phased out. Substitutions include halogen, compact fluorescent and incandescent exceptions. Tables 2 and 3 provide several examples. Note, however, that dimmable compact fluorescent products available at the time of writing exhibited performance issues during dimming, which may disqualify compact fluorescent for applications involving dimming.

The Energy Independence and Security Act of 2007 contains significant provisions affecting the sale of metal halide lighting fixtures.

Starting in 2009, 150-500W metal halide lighting fixtures must contain ballasts that operate at a certain level of efficiency, virtually eliminating probe-start lamps and ballasts from new fixtures.

This provision of the 2007 Energy Act essentially makes a Federal standard of efficiency requirements already enacted in California, New York, Arizona, Oregon, Rhode Island and Washington.

What the law says

EISA 2007 regulates the efficiency of ballasts in new lighting fixtures containing 150-500W metal halide lamps.

Starting January 1, 2009, new metal halide lighting fixtures cannot be manufactured or imported unless their ballast operates the lamp at a minimum efficiency level as shown in Table 1. Compliant fixtures will contain a capital E printed in a circle on their packaging and ballast labels (similar to legislated fluorescent ballasts).

Exceptions include fixtures with regulated lag ballasts, fixtures with electronic ballasts for operation at 480V, and 150W wet-location fixtures containing a ballast rated to operate at ambient temperatures above 50°C.

This Federal law covers manufacture and not sale, so distributors will be able to sell their inventories of non-compliant fixtures until they are depleted (unless prohibited by state law). The law covers fixtures and not ballasts, so distributors will also be able to continue selling non-compliant ballasts to customers for spot replacement needs in existing installations.

Impact

Probe-start magnetic ballasts for metal halide lamps up to 400W will be virtually eliminated from new fixtures. Because probe-start lamps require probe-start ballasts, this will also eliminate 175-400W probe-start metal halide lamps from new fixtures.

Demand will shift to pulse-start. Note,however, that while many pulse-start magnetic ballasts comply with EISA 2007, a significant number do not, so look for the compliance symbol on the ballast label and fixture packaging.

Meanwhile, most, if not all, pulse-start electronic ballasts comply, so it is expected that electronic ballasts, including dimming versions, will get a boost.

In recent years, pulse-start lighting systems have been making significant advances against traditional probe-start in higher wattages.

Pulse-start systems produce higher light output than traditional probe-start systems both initially and over time, operate more efficiently, produce whiter light, provide good lamp-to-lamp color consistency, and turn on and re-strike faster. In terms of energy efficiency, pulse-start metal systems can provide up to 25% energy cost savings in existing applications over probe-start, and up to 30% savings in capital and operating costs in new construction.

So the law is essentially accelerating the phase-out of an obsolete technology in favor of readily available, better-performing, more-efficient technologies.

Specialty mercury vapor systems

While on the subject of HID lighting, EISA 2007 also includes a little-known provision that updates previous legislation impacting mercury vapor ballasts.

The Energy Policy Act of 2005 prohibited manufacturing and importing mercury vapor ballasts starting January 1, 2008. The law intended to target standard systems but inadvertently targeted specialty systems as well.

EISA 2007 includes two technical corrections:

First, mercury vapor lamps are defined as featuring screwbases, so manufacturers can still produce ballasts to operate uniquely based lamps used in applications such as UV curing and chip manufacturing.

Second, if a standard screwbase mercury vapor lamp is to be used in a specialty application, the ballast’s label must include the notice, FOR SPECIALTY APPLICATIONS ONLY, NOT FOR GENERAL ILLUMINATION, as well as its intended specialty applications.

The Energy Independence and Security Act of 2007 (HR6)

On December 19, President Bush signed H.R. 6, the Energy Independence and Security Act of 2007, into law (Public Law 110-140).

The legislation is the result of a year-long legislative process that resulted in several modifications before congressional passage in December, and a final product that would receive White House support.

To access the complete text or an overall summary of the Energy Independence and Security Act of 2007, click here.

This special report from the Lighting Controls Association provides a summary of the Act’s major lighting provisions:

Summary of Lighting Provisions
Goals of the Act
Sec. 321. Efficient Light Bulbs
Sec. 322. Incandescent Reflector Lamp Efficiency Standards
Sec. 324. Metal Halide Lamp Fixtures
Sec. 655. Bright Tomorrow Lighting Prizes

Summary of Lighting Provisions

The Energy Independence and Security Act of 2007 (HR6) does not include many provisions directly related to lighting. Two of its provisions, however, are nonetheless highly significant. One virtually eliminates the manufacture of today’s >150W to <500W probe-start metal halide magnetic ballasted fixtures starting in 2009 (replacement ballasts are not affected). Another virtually eliminates the manufacture of most common general-service incandescent lamps, putting billions of sockets up for grabs. The Act also has its eye on a possible LED general-service lamp in the future, establishing incentives to develop an LED product that can take on the 60W incandescent.

The Act also distinguishes itself in two other ways. One is what it does not contain, such as encouragement of more-efficient residential energy codes and any tax provisions such as an anticipated extension of the Commercial Buildings Deduction to December 31, 2013. Another is its provisions that may indirectly affect lighting, such as its tough new energy reduction requirements for Federal buildings and the establishment and funding of a Director and Office of Commercial High-Performance Green Buildings, which will work with a private-public partnership to realize a goal of all newly constructed commercial buildings being “net zero energy” by 2030.

Goals of the Act

“To move the United States toward greater energy independence and security, to increase the production of clean renewable fuels, to protect consumers, to increase the efficiency of products, buildings and vehicles, to promote research on and deploy greenhouse gas capture and storage options, and to improve the energy performance of the Federal Government, and for other purposes.”

Subtitle B—Lighting Energy Efficiency
Sec. 321. Efficient Light Bulbs

Description: The Act establishes energy efficiency standards for general service incandescent lamps by modifying applicable sections of the Energy Policy and Conservation Act.

In a nutshell: Starting January 1, 2012, all general-service lamps must prove a minimum CRI, general service incandescent lamps must prove a minimum efficiency, and some incandescent lamps cannot exceed a maximum wattage. The national rules do not preclude California and Nevada from implementing regulations they created before 2008; however, these state regulations are effective only until the national rules kick in. Lamps that do not comply on or after the effective dates cannot be manufactured or imported.

Coverage: The Act defines a “general service incandescent” as:

• an incandescent or halogen lamp intended for general service applications;
• having a medium screw-base;
• emitting 310-2600 lumens (40-100W with today’s wattages);
• capable of operating within 110-130V; and
• either a standard or “modified spectrum” lamp (technically defined by the law).

Exemptions: A number of specialty lamps are excluded, including:

• appliance;
• black light;
• bug;
• colored;
• infrared;
• left-hand thread;
• marine;
• marine signal;
• mine service;
• plant light;
• reflector;
• rough service;
• shatter-resistant;
• sign service;
• silver bowl;
• showcase;
• 3-way;
• traffic signal;
• vibration service;
• G shape with >5-inch diameter;
• T shape of <40W and >10-inch length; and
• B, BA, CA, F, G16-1/2, G25, G30, S and M14 lamps of <40W.

Exemption reversal condition: The Act includes a provision whereby, in cooperation with NEMA, sales of certain exempted lamps will be monitored, specifically:

• rough service;
• vibration service;
• 2601-3300 lumen general service (150W);
• 3-way; and
• shatter-resistant lamps.

For each of these lamp types, if sales double above the increase modeled for a given year—signaling that consumers are shifting from standard incandescents to these incandescents and thereby not saving energy—the lamp type will lose its exemption.

CRI: Starting January 1, 2012, all general service lamps:

• CFL, LED, incandescent OR halogen light source; AND
• “used to satisfy lighting applications traditionally served by general service incandescent lamps”

… must have a minimum color rendering index (CRI) rating of:

• 80 if not a “modified spectrum” lamp; or
• 75 if a “modified spectrum” lamp.

Maximum wattages: The below tables show the new efficacies for general service incandescent lamps expressed as a new maximum wattage. Generally, the lamps must be 30% more efficient by 2012-2014, with larger lamps covered first.

This translates to the following efficacy ranges:

Compliance: Typical incandescent and halogen general service screw-base lamps do not comply with the new efficiency requirements. Compact fluorescent lamps comply, and LED lamps are expected to emerge as compliant alternatives in the future as well.

At the time of writing, only one incandescent/halogen product complied with the Act’s efficiency standards, which was Philips’ Halogena Energy Saver/Energy Advantage halogen screw-base lamp available in 40W, 50W and 70W versions to replace 60W, 75W and 90-100W incandescent lamps respectively, which can produce about 30% energy savings; light output may be reduced by up to about 10%. The lamps are compatible with incandescent dimmers and are rated at 100 CRI and 3,000-hour service life. The 40W and 70W models, marketed under the Halogena Energy Saver brand, are currently sold to consumers through Home Depot. The 40W, 50W and 70W models, marketed under the Halogena Energy Advantage brand, are currently sold to professionals through distribution.

In the long run, however, the CFL will eventually capture the entire market unless the incandescent can muster even greater efficiencies, as the Act requires, at a minimum, an increase in general-service lamp efficacy to at least 45 lumens/W by January 1, 2020.

No cheating: Manufacturers and sellers are not allowed to sell adapters that enable incandescent lamps without medium screw-bases to be installed into medium screw-base sockets (110-130V), thereby skirting the law.

Min. 45 lumens/W by 2020 or earlier: By January 1, 2014, when the last efficiency standards go into effect, DOE must initiate a process to determine:

1. if any exempted lamp types should stop being exempted; and
2. if the general-service lamp efficacy standard should be increased to 45 lumens/W—less than 60 lumens/W for today’s CFLs but still a big jump over the new minimum efficacies required by the Act.

A rule must be created by January 1, 2017, which would go into effect 3 years later = 2020. As a backstop, by January 1, 2020, unless new efficiency standards are made >45 lumens/W, all general service lamps must be at least 45 lumens/W by this date. By January 1, 2020, the process is required to repeat, with a final rule to be published by January 1, 2022 and going into effect January 1, 2025.

Candelabra- and intermediate-base incandescents: Candelabra- and intermediate-base incandescent lamps, as defined within the law, cannot exceed 60W (candelabra) or 40W (intermediate-base) maximum wattage.

Lamp labeling, market assessment, marketing, R&D, mercury reporting, analysis: The Act authorizes the Federal Trade Commission to judge the effectiveness of current lamp labeling and determine whether new lamp labeling is required to help consumers understand light level, light quality, service life and lifecycle cost.

The Act instructs DOE to conduct an annual assessment of the market for general service lamps to identify trends, efficiencies, light output levels and consumer decision-making.

The Act authorizes an appropriation of $10 million per year for fiscal years 2009 through 2012 for DOE to work with the lighting industry to implement a national program of consumer awareness and education.

The Act authorizes an appropriation of $10 million per year for fiscal years 2008 through 2013 for DOE to support R&D, demonstration and commercialization of lamps and related lighting technologies, specifically assisting general service lamp manufacturers in achieving the desired lumens/W requirements.

The Act requires DOE in cooperation with EPA to submit within a year a report to Congress with recommendations to the Federal Government to reduce or prevent mercury release during production, transportation and sale of general service lamps.

The Act requires the National Academy of Sciences to report by December 31, 2009, with an updated report by July 31, 2015, an analysis of the state of development of solid-state lighting technology, impact of a 45 lumens/W standard on different types of lighting available to consumers, and a timeframe for anticipated replacement of incandescent and halogen lighting with other lighting technologies.

Subtitle B—Lighting Energy Efficiency
Sec. 322. Incandescent Reflector Lamp Efficiency Standards

The Act establishes energy efficiency standards for incandescent reflector lamps by modifying applicable sections of the Energy Policy and Conservation Act. Essentially, minimum efficacy standards established in the Energy Policy Act of 1992 now apply to a larger group of reflectorized lamps, adopting stricter standards enacted by nine states since 2006 as a Federal and therefore national standard.

The Act defines:

• BPAR, BR (BR30, BR40); and
• ER (ER30, ER40)

… lamps and establishes minimum lumens/W standards based on wattage, effective January 1, 2008.

Exceptions include:

• 50W or lower wattage ER30, BR30, BR40 and ER40 lamps; and
• 65W BR30, BR40 and ER40 lamps.

The Act also establishes minimum efficacy standards for R20 incandescent reflector lamps (with diameter more than 2.25 in. but not more than 2.75 in.) based on wattage, effective “January 1, 2008, or the date that is 180 days after the date of enactment of the Energy Independence and Security Act of 2007″ (June 16, 2008).

Exceptions include 45W or lower wattage R20 incandescent reflector lamps.

State action: California, Massachusetts, Oregon, Rhode Island, Vermont and Washington have begun regulating incandescent reflector lamps and these rules will be effective until the Federal legislation becomes effective.

Subtitle B—Lighting Energy Efficiency
Sec. 324. Metal Halide Lamp Fixtures

Description: The Act amends the Energy Policy and Conservation Act to create new efficiency standards and labeling rules for metal halide lamp fixtures.

Efficiency rules: Starting January 1, 2009 (or the “date that is 270 days after the date of enactment of this subsection”), lighting fixtures manufactured for operation of metal halide lamps:

• > or equal to 150W and
• < or equal to 500W

… must contain:

Ballast efficiency: For the purpose of the Act, efficiency is measured using this formula:

Efficiency = Pout/Pin

Where …

Pout = the measured operating wattage of the lamp
Pin = the measured operating input wattage

Exemptions: The standards do not apply to:

• Fixtures with regulated lag ballasts;
• Fixtures that use electronic ballasts that operate at 480V; or
• Fixtures rated only for 150W lamps, for use in wet locations, and contain a ballast rated to operate at ambient air temperatures above 50°C.

Compliance: A review of metal halide ballasts suggests that probe-start metal halide magnetic ballasts will be virtually eliminated from new lighting fixtures after January 1, 2009. Electronic ballasts comply and so do many pulse-start magnetic ballasts. Be sure to look for ballasts that are certified to comply with the new regulation after it takes effect.

Just the fixture, not the ballast: This provision covers only newly manufactured fixtures featuring metal halide ballasts, not the ballasts themselves. (Nor does it appear to prohibit sale of existing inventories.) The replacement market is therefore not covered by this law, so owners will not be required to retrofit existing fixtures, but instead be able to continue purchasing probe-start magnetic metal halide ballasts with lower efficiencies after the enactment of this provision.

Labeling: The labeling of all metal halide fixtures manufactured on or after January 1, 2009, or “the date that is 270 days after the enactment of this subparagraph,” must contain a capital E printed in a circle on the ballast label and the fixture packaging. (The Act instructs the Federal Trade Commission to create the labeling rules by July 1, 2008.)

State action: Various states have already begun regulating metal halide fixtures which are effective until the Federal legislation becomes effective. These states include California, Arizona, New York, Oregon, Rhode Island and Washington).

Subtitle E—Miscellaneous Provisions
Sec. 655. Bright Tomorrow Lighting Prizes

Description: The Act establishes “Bright Tomorrow Lighting Prizes” for an LED replacement for today’s 60W incandescent lamps and an LED replacement for today’s PAR38 lamps, with the prize being cash and possible agreement with the Federal Government to purchase the product for all applicable Government facilities. It also establishes a “Twenty-First Century Lamp Prize” for an LED lighting product meeting certain qualifications.

Bright Tomorrow Lighting Prize – 60W Incandescent Replacement: Although DOE testing found non-directional LED lamps marketed as replacements of incandescent A-lamps to be wanting, there is significant hope that LED technology, which continues to see dramatic annual performance improvements, will eventually make a better light bulb. DOE, in fact, is willing to bet $10 million on it. To win the prize (and possible purchases by the Federal Government as a replacement for 60W incandescent lamps in all Federal Government buildings), the LED replacement lamp must:

• produce >900 lumens;
• draw <10W;
• operate at >90 lumens/W;
• have >90 CRI and a CCT of 2,750-3000K;
• provide a minimum 25,000-hour service life (based on 70% lumen maintenance);
• provide a light distribution pattern similar to a soft 60W incandescent A19;
• offer a size and shape that fits within the maximum dimensions of an A19 lamp
• use a single-contact medium screw socket; and
• be capable of “mass production for a competitive sales commercial market satisfied by producing commercial accepted quality control lots of such units equal to or exceeding the criteria [described above].”

Bright Tomorrow Lighting Prize – PAR38 Halogen Lamp Replacement: The LED replacement lamp must:

• produce >1,350 lumens;
• draw <11W;
• operate at >123 lumens/W;
• have >90 CRI and 2750-3000K CCT;
• provide a minimum 25,000-hour service life (based on 70% lumen maintenance);
• provide a light distribution pattern similar to a PAR38 halogen lamp;
• offer a size and shape that fits within the maximum dimensions of a PAR38 halogen lamp;
• use a single-contact medium screw socket; and
• be capable of “mass production for a competitive sales commercial market satisfied by producing commercial accepted quality control lots of such units equal to or exceeding the criteria [described above].”

The cash prize for this award is $5 million. Once a winner is selected, the Federal Government will begin purchasing it or equivalents as a replacement for PAR 38 halogen lamps in all Federal Government buildings within five years after the award is made.

Twenty-First Century Lamp Prize: A “Twenty-First Century Lamp Prize” is available to be awarded to a U.S. entrant that produces a solid-state lighting product capable of:

• >1200 lumens of light output;
• >150 lumens/W efficacy;
• >90 CRI and 2800-3000K CCT; and
• >25,000-hour service life.

The prize is $5 million.

Commercial Buildings Tax Deduction

The Commercial Buildings Deduction, created by the Energy Policy Act of 2005 and extended to expire December 31, 2008 by subsequent legislation, was going to be extended to expire December 31, 2013. This provision was removed, as were all tax provisions, so as to prevent a White House veto. An extension of the Commercial Buildings Deduction is expected to be taken up when Congress returns later in 2008.