Energy efficient lighting and controls can pay for itself in energy savings. For at least the next two years it may pay for itself initially as well as over time. The Energy Policy Act of 2005 was signed into law on August 8th, 2005. It includes a significant tax deduction to encourage the use of energy efficient products. Lighting and controls is emphasized and encouraged because of the ease of upgrading and the dramatic energy savings from readily available new technology. The HVAC/hot water systems and building envelope designs can also qualify for additional tax deductions totaling up to 60 cents per square foot for each system with a possible $1.80 per square foot maximum. A 100,000 square foot building could generate up to a $180,000 deduction just for using progressive energy saving products to exceed ASHRAE 90.1-2001 requirements.