On a lighting retrofit, the incentives can cover a surprising share of the project — but only if you stack them correctly and file in the right order.
The stack, in order
Start with the utility's instant or prescriptive rebate (filed by the contractor or distributor), layer a custom incentive for larger jobs, then let the building owner's tax advisor pursue the 179D deduction.
Who files what
Mixing these up is the usual reason money is left on the table. The contractor handles the utility paperwork; the owner handles 179D. Keep the fixture cut sheets and the lighting power-density calc — both filings need them.