Several mail-in rebates, buy-downs and other incentives are available for commercial buildings to help promote Energy Star-certified bulbs and fixtures. Energy Star notes these programs can provide up to $249 in savings for LED light fixtures. Section 179D of the Energy Policy Act also provides a path for businesses to take a tax deduction for installing energy-efficient LED lighting systems. The LED lighting system must reduce the energy used by a certain percentage and be certified by an engineer or lighting professional to qualify.