The Database of State Incentives for Renewable Energy (DSIRE) http://www.dsireusa.org/
Commercial Lighting Tax Deductions http://www.lightingtaxdeduction.org/tax_deduction.html#P5
Department of Energy- Tax Credits, Rebates & Savings  http://energy.gov/savings?page=6
Efficiency  
LED's are extremely energy efficient and consume up to 90% less power than incandescent bulbs. Since LEDs use only a fraction of the energy of an incandescent light bulb there is a dramatic decrease in power costs. Money and energy are saved in maintenance and replacement costs due to the long LED lifespan and almost no heat that reduce air conditioning costs as much as 70%. Low power usage of LEDs are becoming extremely popular for light sources in remote areas that use solar panels..
      
Longevity 
LEDs have a lifespan of up to 100,000 hours compared to the 1500 hours for incandescent bulbs. A LED lighting device can last up to 11 years under constant use. On average LED bulbs last up to 10 times as long as compact fluorescent bulbs and 133 times longer than typical incandescent bulbs. Long lifespan of LEDs will dramatically reduce maintenance costs and lower long-term operating costs compared to traditional incandescent and fluorescent tubes.


    LED Lifespan Scenarios

    Up to 100,000 powered 4 hours a day, Equal to 68 ½ Year Lifespan
    Up to 100,000 powered 8 hours a day, Equal to 34 Year Lifespan
    Up to 100,000 powered 24 hours a day, Equal to 11 ½ Year Lifespan


Durability
 
LEDs are solid state lighting devices that utilize semiconductor material instead of a filament or neon gas. LED light is a tiny chip encapsulated in an epoxy resin enclosure, which makes LEDs far sturdier than traditional incandescent light bulbs or fluorescent tubes. LEDs do not use fragile components such as glass and filaments which mean LEDs are able to withstand shock, vibration and extreme temperature.
      
Safety 
Improved safety may be one of the most important benefits of LED lighting. LED lights generate virtually no heat. This means LED lights are cool to the touch and can be left on for hours without incident or consequence if touched. LEDs produce 3.4 BTUs/hour compared to 85 BTU's for incandescent bulbs. The downside of incandescent is they expel 90% of the energy it consumes in heat and only 10% is light.  Incandescent light bulbs get hot, too hot to touch. LED lighting reduces the potential for safety risks of burns and fires.

Environment
  LED lighting devices are made from non toxic materials, unlike fluorescent lighting that uses mercury that pose danger to humans and the environment. LEDs are also recyclable and considered Green or Earth-Friendly.
    
Color 
LED lights are offered in a variety of base colors such as Red, Green, Blue, Yellow, Amber and White. Because traditional incandescent light bulbs use filters to produce colors, they are extremely inefficient. LEDs can be blended to produce colors and are extremely efficient. LEDs can be blended to produce millions of color options.


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