Commercial Lighting Retrofit Proposal: What to Include

The store owner points at rows of fluorescent fixtures and says, “Replace all of that with LED.”

The warehouse manager adds two requirements: keep shipping open and make the back aisle brighter.

A one-line proposal comes back:

Replace 120 fixtures with LED — labor, material, and rebate included.

That price may be competitive. The proposal is not ready.

It does not identify the 120 existing fixtures, the proposed products, the measured or assumed input watts, the light output, the controls, the operating hours, the lift plan, the panel and circuit conditions, the disposal path, or the rebate program. It also does not say whether “brighter” means more light on the work plane, a different distribution, a cooler color appearance, or simply new fixtures replacing badly depreciated lamps.

For a small electrical shop, a commercial lighting retrofit should connect one field survey to one fixture schedule, one priced proposal, and one closeout record. Start in the electrical forms catalog. Use a site assessment checklist for the room, access, operating schedule, and existing conditions. Use an electrical inspection report when the survey reveals circuit, equipment, control, or safety findings that need a technical record. Then price the selected design in the electrical quote estimate or compare alternatives in an electrical proposal.

Before the customer signs, the proposal should answer ten questions:

• Which rooms, rows, fixtures, lamps, drivers, ballasts, controls, and emergency units are included?
• What existing quantities, input watts, voltage, switching, mounting heights, conditions, and operating hours support the price?
• Which retrofit method and exact products are proposed?
• What light output, distribution, color, dimming, controls, and task conditions are promised?
• Which locally adopted electrical and energy-code requirements, permits, tests, and inspections apply?
• How were energy, maintenance, rebate, tax, and payback figures calculated—and which are only estimates?
• Who moves inventory, clears aisles, controls customers and forklifts, provides access, and schedules shutdowns?
• What lift, ladder, electrical-isolation, traffic-control, and occupied-space measures are included?
• Who owns removed lamps, ballasts, fixtures, packaging, recycling, and disposal records?
• What commissioning, training, warranty documents, as-built records, and customer sign-off close the job?

Sell the result, then define the lighting work

“LED upgrade” is equipment language. The buyer usually has a business problem.

A retailer may want fewer dark spots, better merchandise appearance, lower maintenance, and work outside customer hours. A small warehouse may want safer picking, fewer high-bay lamp changes, better aisle control, and a project that does not stop receiving. A landlord may want a repeatable package for three tenant spaces without paying to redesign each one from scratch.

Write the requested result before the product schedule:

A useful opening scope might say:

Retrofit lighting in sales floor Zones A–D and warehouse aisles 1–8 according to Fixture Schedule L-1, revision 2. Price includes the listed luminaires, controls, branch-circuit modifications, lift time, ordinary removal, lamp packaging, startup, control programming, customer orientation, and closeout records. Office, exterior, sign, refrigeration-case, emergency, exit, fire-alarm, security, data-network, ceiling repair, hazardous-material, and service-upgrade work is excluded unless specifically listed.

That paragraph does not replace the schedule. It tells the customer where the schedule begins and ends.

Build the fixture schedule from the ceiling down

Do not price a 120-fixture job from “four-foot fluorescent” and a blurry ceiling photo.

Give each repeatable condition an existing-fixture type and each installed location a count or identifier. Large sites may use a marked plan; a five-room shop can use room names and fixture numbers.

Photograph representative fixture labels, each distinct condition, panel and control labels, mounting details, damage, access pinch points, the lift route, and anything the price assumes the customer will move. The photo requirements for work orders show how to turn those images into a named record instead of leaving them loose in a camera roll.

Counts deserve a second check. State whether the proposal is based on a contractor count, customer count, drawing count, allowance, or field verification after award. If the ceiling is blocked by inventory or fixtures are above inaccessible production equipment, price a survey allowance or a verification phase instead of pretending the number is final.

Compare retrofit paths without calling them equivalent

An LED lamp, a retrofit kit, and a complete luminaire replacement can all reduce wattage. They are not the same scope or risk.

The Department of Energy’s March 2017 LED troffer retrofit application guide compares tubular LED lamps, retrofit kits, and new luminaires, including their different electrical configurations and control options. It remains a useful decision framework, but verify the current product listing, manufacturer instructions, control compatibility, and program rules; do not treat every existing fixture as suitable for every product.

DOE’s commercial and industrial LED luminaire guidance, updated in June 2023, covers light output, luminous efficacy, product application, controls, color characteristics, power factor, harmonic distortion, lumen maintenance, and warranty context. Its numeric efficiency thresholds are federal purchasing requirements, not a universal rule for a private retail store. The practical lesson is to compare like products for the actual application and preserve the selected performance data in the proposal.

Do not write “DLC or ENERGY STAR” as though either label were a generic approval for commercial lighting. EPA sunset the ENERGY STAR Lamps and Luminaires specifications on December 31, 2024. Its Light Fixtures for Partners page identifies products certified under the separate ENERGY STAR Downlights Version 1.0 specification as the exception; that exception does not make high-bay or troffer products ENERGY STAR-qualified. Many commercial efficiency programs instead reference a DesignLights Consortium Qualified Products List or their own catalog. Record the exact program and exact product identifier the project actually relies on.

Specify light people can work under

A lower wattage is not a lighting design.

For a starting point on design criteria, the Illuminating Engineering Society’s current Lighting Library standards list identifies ANSI/IES RP-2-20 for retail spaces and ANSI/IES RP-7-21+E1 for industrial facilities, including warehouses and storage areas. The same collection lists IES LP-9-25, Upgrading Lighting Systems in Nonresidential Spaces, as a broader retrofit reference. Use the edition required for the project and the actual task; a generic foot-candle chart is not a substitute for an adopted code, owner standard, or qualified lighting design.

The proposal should identify the basis used to decide whether the selected fixture fits the room and task:

• initial and maintained light-output basis;
• measurement height and work plane;
• representative existing readings and proposed calculation or test area;
• fixture spacing, mounting height, aisle direction, racks, shelving, displays, partitions, and obstructions;
• beam distribution, aiming, uplight/downlight, wall wash, and vertical illumination where relevant;
• correlated color temperature and color-rendering requirement;
• glare, reflected glare, high-angle brightness, flicker, stroboscopic concerns, and camera compatibility where relevant;
• dimming range and driver/control compatibility;
• emergency, egress, security, refrigeration, display, inspection, or hazardous-location functions that require separate review; and
• who supplies a photometric plan, sealed design, or specialist review when the job needs one.

Do not promise a universal foot-candle number from an online chart. The applicable code, adopted standard, task, owner requirement, insurer, brand standard, and qualified designer can point to different criteria. Record the criterion used and the locations where it will be checked.

For a retail space, a sample area is often cheaper than a color dispute across 80 fixtures. Mark the sample product, CCT, distribution, dimming level, installation location, approval date, and person approving it. Photograph the approved condition, but do not represent a phone photo as a color measurement.

For a warehouse, check the aisle as an aisle. A broad high-bay distribution that looks bright from the floor can waste light on rack tops while leaving vertical labels and lower pick faces difficult to read. The proposal should state whether the design is for open area, narrow aisle, rack face, loading, packing, inspection, freezer, or another task.

Treat controls as a scope, not an accessory

Controls change wiring, savings, code review, commissioning, and callbacks.

A controls schedule should state:

• which luminaires belong to each zone;
• manual-on, automatic-on, vacancy, occupancy, schedule, daylight, task-tuning, or demand-response behavior;
• sensor and wall-station locations;
• high and low levels, time delays, fade behavior, after-hours override, and sweep schedule;
• normal-hours and holiday schedules;
• how the system behaves if a sensor, gateway, network, or cloud service fails;
• whether internet, Wi-Fi, cellular, owner LAN, static addressing, or a subscription is required;
• who owns administrator credentials, configuration files, backups, licenses, and cybersecurity approval;
• which devices require battery replacement or ongoing service;
• functional testing, calibration, punch period, training, and final settings report; and
• which later space or shelving changes require recommissioning.

Section C503.5 of the 2024 International Energy Conservation Code (IECC) model code illustrates why “fixture swap” can be incomplete: certain alterations to interior lighting or controls must follow the model code’s lighting-power, control, and functional-testing provisions. That model language is not automatically the rule at every address. DOE’s State Energy Code Portal shows that commercial-code adoption varies by state, and local amendments and enforcement can add another layer.

Write the actual project basis, including the authority having jurisdiction (AHJ):

Proposal is based on the commercial energy-code edition and local amendments identified in the permit basis below. Included controls, documentation, and functional testing are limited to the listed spaces and sequences. Unresolved interpretations are listed as open items or allowances before acceptance. A written change order applies only when a requirement follows a customer or AHJ scope change, or from a condition that could not reasonably be identified from the agreed survey and documents; correcting the contractor’s own nonconforming work is not an extra.

If the adopted requirements are still unknown, mark permit and code review as an open item before fixed pricing.

Show the energy math without selling a guaranteed bill

Energy savings should be reproducible from the proposal.

For each fixture type, keep these inputs:

• existing quantity and input watts;
• proposed quantity and input watts;
• existing and proposed annual operating hours;
• control reduction method and schedule;
• electricity rate component and source date;
• demand charge treatment, if any;
• cooling or heating interaction, if included;
• maintenance costs, failure rates, lift costs, and labor assumptions, if included;
• rebate or incentive shown separately; and
• calculation author, date, version, rounding, and exclusions.

A simple energy-only example:

The modeled fixture reduction is 25,704 kWh per year before any separately supported control adjustment. At a synthetic $0.14 per kWh energy charge, that is about $3,599 per year in energy charges. It is not a promise that the total utility bill will fall by $3,599. Demand charges, taxes, riders, changing hours, control behavior, failed existing lamps, added fixtures, rate changes, HVAC interaction, and customer operation can change the result.

Do not stack savings percentages. If the proposed operating hours already reflect occupancy controls, do not subtract a second generic occupancy-sensor percentage from the same hours. If a utility calculator provides the estimate, save its inputs and output with the proposal.

Give payback the same discipline:

Simple payback = net project cost used in the analysis ÷ supported annual dollar savings used in the same analysis.

Label whether “savings” includes only energy, or also demand, maintenance, cooling, tax effects, financing, and avoided future replacement. The five-line quote summary can show the selected scope and price at the top, but the calculation attachment must remain behind the headline number.

Put rebates and tax expectations in separate boxes

The gross contract price should stand on its own.

Use a separate incentive box for:

• program administrator and program name;
• customer account and service address;
• measure code and qualifying product ID;
• existing equipment and baseline required by the program;
• pre-inspection, pre-approval, reservation, or application status;
• equipment-order and installation timing restrictions;
• contractor or trade-ally requirements;
• invoice, disposal, photo, inspection, control, and commissioning records;
• estimated amount and who receives it;
• tax treatment or customer reporting left to the customer’s adviser;
• substitution and rule-change consequences; and
• who bears denial risk for customer facts, contractor errors, product changes, missed deadlines, or exhausted funds.

ENERGY STAR’s commercial-equipment rebate page points readers to its own Rebate Finder for ENERGY STAR product categories and to Utility Genius for categories without ENERGY STAR certification, including commercial lighting. Either result is a lead, not an approval. A utility can narrow eligibility by product, account, customer type, or program.

As of July 14, 2026, PG&E’s small-business page lists specific direct-install and instant-discount lighting measures for eligible customers. Its separate On-Bill Financing rules say a lighting-only project can receive a 2026 exception to the loan limit only if it qualifies as critical infrastructure; they also exclude screw-in LED bulbs except for exterior pole-light fixtures. Those are program-specific financing terms, not a nationwide rebate rule. Preserve the dated program document, application status, and product IDs instead of promising “rebate included.”

Use the broader rebate and tax-credit paperwork workflow to assign pre-approval, submittal, invoice, and photo duties, plus responsibility if the application is denied. Do not shift a denial caused by your promised filing work, missed deadline, or unauthorized product substitution to the customer.

Federal tax language needs an especially firm boundary in July 2026. The IRS energy-provision termination FAQ says the Section 179D deduction is not allowed for property whose construction begins after June 30, 2026. A project that began construction by the cutoff may still need to satisfy the qualified-property, building, plan, certification, energy-savings, and other tax-specific requirements in the current Form 7205 instructions, including wage or apprenticeship records when an increased deduction is claimed. Those instructions also say the former partial deduction and interim lighting rule have been eliminated, so lower fixture wattage alone is not 179D approval.

Do not tell a customer receiving a new quote after the cutoff that the project “qualifies for 179D.” Write this instead:

Contract price does not assume a federal tax deduction. Contractor will provide the ordinary product, invoice, installation, and closeout records listed in this proposal. Customer and customer’s tax adviser are responsible for determining whether the project began construction by any applicable deadline, whether the property and building qualify, what certification or modeling is required, who may claim a deduction, and what additional records must be requested before work.

Price access and occupied-space work before the lift arrives

The lift is not a footnote. It can control labor, schedule, customer disruption, and safety.

Survey and price:

• fixture and obstruction heights;
• lift type, platform height, capacity, tire and floor requirements, and indoor emissions restrictions;
• door, gate, ramp, dock, elevator, and aisle clearances;
• floor loading, pits, drains, slopes, transitions, dock plates, polished floors, and damage protection;
• rack spacing, inventory overhang, conveyors, refrigeration lines, sprinklers, signs, fans, cranes, and overhead utilities;
• delivery, pickup, fuel or charging, parking, overnight storage, key control, and damage waiver;
• customer, tenant, public, forklift, delivery, and production traffic;
• barricades, spotters, ground guides, aisle closures, and reopening sequence;
• after-hours access, alarms, escorts, security calls, noise limits, and overtime assumptions;
• who moves racks, displays, pallets, vehicles, merchandise, ceiling tiles, or equipment; and
• what happens when the promised clear area is not clear.

OSHA’s scissor-lift guidance calls out training, equipment condition, stable positioning, overhead and electrical hazards, crushing hazards, and traffic control. The proposal does not need to reproduce a safety manual. It needs enough access facts and allowances so the crew is not forced to choose between an unsafe setup and an unpaid return trip.

For elevated work, pair the job hazard analysis with a safety inspection checklist. The dedicated JHA guide for work at height shows how to record the surface, equipment, public-area controls, electrical proximity, stop points, and crew review before the climb.

Make shutdown and electrical isolation part of the bid

“Work after hours” does not mean “work energized.”

OSHA’s general-industry electrical work-practice rule, 29 CFR 1910.333, requires exposed live parts to be deenergized before work on or near them unless the employer can demonstrate an allowed increased-hazard or infeasibility condition, and it addresses lockout/tagging and verification of the deenergized condition. Construction work can fall under separate construction rules, including 29 CFR 1926.416. Which standard applies depends on the work being performed, not simply on what the customer calls the project; the employer must apply the rules that actually govern the work.

The proposal should price a safe operating plan:

• circuits, panels, switches, contactors, relays, control panels, and other sources to be identified;
• customer shutdown windows and areas affected;
• normal, emergency, generator, battery, inverter, solar, or backfeed sources that need review;
• lockout/tagout coordination between contractor and host employer;
• temporary or unaffected illumination needed for occupants and workers;
• refrigeration, security, point-of-sale, alarm, production, dock, or tenant operations affected;
• qualified-person testing and verification steps carried into the work order;
• reenergization, control testing, and notification sequence; and
• what conditions stop work and require customer or facility action.

If a customer says the lights cannot ever go off, do not hide energized-work cost and risk inside the base price. Escalate the design and safety review, define the operating constraint, and quote only work the shop is qualified and prepared to perform.

Separate ordinary removal from regulated waste

“Haul away old fixtures” is not enough when the ceiling contains fluorescent or high-intensity-discharge (HID) lamps, unidentified ballasts, batteries, or damaged equipment.

The EPA’s universal-waste guidance identifies many discarded fluorescent, HID, neon, mercury-vapor, high-pressure-sodium, and metal-halide lamps as potential universal-waste lamps when they are hazardous waste. EPA’s frequent questions explain federal containment and breakage principles, and its state-program page shows that state adoption and added waste categories vary. Identify the project state and disposal path before pricing boxes and haul-off.

Old fluorescent ballasts need a separate screen. EPA says ballasts manufactured through 1979 may contain PCBs, while its identification guidance distinguishes manufacturing dates, “No PCBs” labels, leakage, and fixture contamination. Record what you find. Do not assume every old ballast contains PCBs, and do not put an unlabeled or leaking ballast into ordinary scrap without the required determination.

The proposal should assign:

• who owns removed material at each step;
• who makes required waste determinations;
• lamp type and estimated quantity;
• intact-lamp packaging and storage area;
• broken-lamp response and price boundary;
• ballast label and leak screening;
• PCB, battery, driver, sensor, control, fixture, wire, and packaging streams;
• recycler, transporter, facility, fees, minimums, and pickup assumptions;
• state and local requirements;
• recycling certificates, weight tickets, manifests, or receipts included; and
• discoveries that trigger containment, specialist help, schedule change, or added cost.

Write “recycling included for the listed intact lamps through the named route,” not “green disposal included.”

Price the proposal in reviewable sections

A commercial buyer should be able to see what moves if they remove a room, add controls, or change the work hours.

Use line items such as:

Allowances should state quantity, unit, included amount, markup treatment, approval point, and reconciliation method. An allowance called “miscellaneous electrical” is not a control.

Common exclusions to decide—not blindly paste—include:

• panel, service, feeder, transformer, utility, generator, or power-quality work not listed;
• correction of existing code violations, damaged wiring, mixed voltages, mislabeled circuits, open splices, failed controls, or overloaded equipment outside scope;
• emergency, exit, fire-alarm, security, refrigeration-case, sign, exterior, hazardous-location, or tenant work not listed;
• ceiling grid, tile, drywall, paint, roofing, firestopping, structural support, asbestos, lead, mold, PCB remediation, water damage, pest, or cleanup beyond ordinary installation;
• network, IT, cybersecurity, subscription, cellular, software, licensing, or ongoing monitoring not listed;
• inventory, display, rack, pallet, vehicle, conveyor, machine, or furniture moving;
• after-hours, holiday, escort, security, shutdown, temporary lighting, traffic control, or lift conditions beyond listed assumptions;
• design, engineering, photometrics, sealed drawings, commissioning, measurement and verification, or energy modeling not listed;
• rebate, financing, tax deduction, energy price, operating hours, or savings guarantees; and
• premium freight, product substitution, discontinued products, tariffs, escalation, or schedule effects outside the quote-validity period.

If the survey finds inadequate capacity, deteriorated equipment, or service work, use the panel-upgrade quote workflow instead of hiding that project inside a fixture allowance. If a concealed condition changes the approved method, follow the stop-and-price process in Hidden Conditions and Scope Gaps.

Convert the proposal into a controlled work order

The crew should not have to reverse-engineer the sales PDF.

Carry the approved fixture schedule, zones, alternates, customer duties, shutdowns, control sequence, disposal plan, photo list, and stop points into the electrical work order.

Useful stop points include:

• fixture count, type, voltage, mounting, circuit, or control differs from the approved schedule;
• the selected product does not fit the housing, carry the required listing, dim, communicate, or distribute light as represented;
• emergency or other special-system equipment is discovered in the base fixture count;
• wiring, ballast, socket, driver, panel, grounding, water, heat, damage, or prior modification changes the safe method;
• the customer cannot provide the promised shutdown, clear aisle, lift route, security access, or traffic control;
• suspect hazardous material, leaking ballast, broken lamp, contamination, or regulated waste appears;
• the AHJ, utility, rebate administrator, owner, landlord, or insurer requires a different product or control;
• the customer changes CCT, output, distribution, controls, zones, hours, or product after approval; or
• added work changes price, schedule, design, safety plan, warranty, or incentive eligibility.

Use a written change order before the affected work proceeds. The broader change-order signature guide explains why a field text saying “go ahead” is weaker than a versioned scope, price, schedule effect, and approval record.

The federal ESIGN Act generally prevents a covered signature or contract from being denied legal effect solely because it is electronic, but it does not erase other contract, disclosure, consent, retention, consumer-protection, or state-law requirements. Keep the accepted proposal, each approved change, the final invoice, and any incentive or tax-support records together; IRS Publication 583 explains the broader business need for records that support income, expenses, credits, and return items.

Close out the fixture, the controls, and the promise

Do not finish a controls job with “lights on.”

The closeout packet should include, as applicable:

• final installed fixture and control schedule with quantities, locations, manufacturer, catalog number, input watts, settings, and substitutions;
• permit and inspection status;
• functional tests, sensor coverage, time delays, schedules, dimming levels, daylight settings, overrides, and unresolved items;
• representative before, during, label, wiring-before-concealment, installed, control, and final-area photos;
• circuit, panel, switch, control-zone, fixture, emergency, and equipment labels included in scope;
• lamp, ballast, fixture, battery, electronics, packaging, and regulated-waste records promised in the proposal;
• rebate application or customer documentation packet and status;
• energy calculation inputs updated for approved changes;
• manufacturer instructions, product data, warranty terms, claim route, and spare parts;
• administrator access, configuration backup, network handoff, and subscription details where included;
• customer training and operating limitations;
• punch list, declined recommendations, and follow-up work; and
• final invoice tied to the approved proposal and change orders.

Use a completion certificate and sign-off to record what was demonstrated and accepted. Keep manufacturer coverage separate from the shop’s labor promise in the warranty record. The owner-training walkthrough guide is useful when the customer must operate schedules, overrides, scenes, dashboards, or after-hours controls.

The customer’s signature should not waive undisclosed defects or certify technical facts they cannot verify. It should confirm the walkthrough, listed deliverables, visible punch items, training, accepted settings, and who received the records.

A field-ready lighting retrofit proposal checklist

Before sending the proposal, confirm:

The goal is not to turn a small-shop quote into a hundred-page lighting specification.

It is to make the fixture count, promised result, product, calculation, work conditions, and customer decision survive the trip from the ceiling survey to the final invoice.

Sources

Volatile program, financing, and tax pages below were rechecked on July 14, 2026.

• U.S. Department of Energy, Federal Energy Management Program, Purchasing Energy-Efficient Commercial and Industrial LED Luminaires, updated June 2023, for luminaire application, output, efficacy, controls, color, power-quality, maintenance, and purchasing considerations; its numeric requirements apply to covered federal purchases.
• U.S. Department of Energy, Federal Energy Management Program, LED Retrofit Kits, TLEDs, and Lighting Controls: An Application Guide, March 2017, for differences among tubular LED, retrofit-kit, luminaire, and control approaches; current products and program rules still require fresh verification.
• U.S. EPA ENERGY STAR, Light Fixtures for Partners, for the December 31, 2024, sunset of the Lamps and Luminaires specifications and the separate Downlights Version 1.0 exception.
• DesignLights Consortium, Qualified Products Lists, for current commercial LED-lighting and control product listings; the applicable utility or program still controls project eligibility.
• Illuminating Engineering Society, Lighting Library standards list, for the current published retail, industrial, and retrofit references, including ANSI/IES RP-2-20, ANSI/IES RP-7-21+E1, and IES LP-9-25.
• International Code Council, 2024 IECC, Chapter CE 5: Existing Buildings, for model-code lighting and controls alteration provisions, subject to local adoption and amendment.
• U.S. Department of Energy, Building Energy Codes Program, State Energy Code Portal, for state-level commercial energy-code adoption context and state resources.
• Occupational Safety and Health Administration, 29 CFR 1910.333, Selection and use of work practices, for general-industry electrical deenergization, lockout/tagging, verification, qualified-person, illumination, and ladder context.
• Occupational Safety and Health Administration, 29 CFR 1926.416, General requirements, for construction electrical-proximity and protection requirements.
• Occupational Safety and Health Administration, Scissor Lifts eTool, for training, positioning, equipment condition, overhead and electrical hazards, crushing hazards, and traffic-control planning.
• U.S. Environmental Protection Agency, Universal Waste, Frequent Questions About Universal Waste, and State Universal Waste Programs, for federal lamp definitions, packaging and breakage principles, and state-program variation.
• U.S. Environmental Protection Agency, Disposal of Fluorescent Light Ballasts and PCB-Containing Fluorescent Light Ballasts in School Buildings, for manufacturing-date, label, leakage, contamination, and disposal distinctions that should be screened rather than assumed when older ballasts are encountered.
• U.S. EPA ENERGY STAR, Find Rebates on Efficient Commercial Building Equipment, for the distinction between ENERGY STAR product-category searches and third-party commercial-equipment searches, without treating either result as program approval.
• Pacific Gas and Electric Company, Business Energy Efficiency Rebates and Incentives and Energy Efficiency Financing, as utility examples, current on July 14, 2026, of customer- and measure-specific program routes and separate 2026 On-Bill Financing rules that must be rechecked for the actual account and project.
• Internal Revenue Service, Instructions for Form 7205 (revised December 2025) and Public Law 119-21 energy-credit and deduction FAQs, for the Section 179D construction-beginning termination date and current qualification context.
• U.S. Congress, 15 U.S.C. 7001, Electronic Signatures in Global and National Commerce Act, for the federal electronic-signature baseline without displacing other contract, disclosure, consent, retention, or state-law requirements.
• Internal Revenue Service, Publication 583, Starting a Business and Keeping Records, for keeping records that support business income, expenses, credits, and return items.

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This article is general information, not legal, tax, engineering, code, rebate, waste, or safety advice. Verify the project with the customer’s AHJ, utility or program administrator, tax adviser, qualified lighting designer or engineer, waste authority, and the licensed professionals responsible for the work before acting.