Commercial Casinos Energy Policy Act Tax Opportunity


The Casino Environment

Before the recent economic downturn, commercial casinos collected at least $30 billion in revenues each year from 2005 through 2008.1 During this period, US casino owners built new facilities and expanded the size of their existing facilities. As a result of the economic downturn, new US commercial casino construction has come to a screeching halt and casino operators are now focused on existing facility cost reduction.

The Section 179(D) Tax Provisions

Increasingly, casino operators are taking advantage of the EPAct IRC section 179(D) commercial building energy efficiency tax provisions, which have been extended through 2013. EPAct tax deductions are available for qualifying energy reductions in lighting, HVAC(heating, ventilation, and air conditioning), and building envelope. (Building envelope consists of the building’s foundation, walls, roof, windows, and doors, all of which control the flow of energy between the interior and exterior of the building.)

The Nature of Casino Properties

Commercial casinos often encompass hotel resorts, which offer attractive packages of services for their corporate and family customers. Casinos are particularly suited to EPAct because of their large gaming floors, hotel occupancy rooms, meeting halls, and parking garages. Each of these features typically consumes large square footage and the EPAct benefit has a potential for up to 60 cents per square foot for each of the three measures described above. Some of the smallest commercial casinos are about 50,000 square feet while most American casinos are typically over 100,000 square feet. One of the largest ones, MGM Grand on the Las Vegas strip is almost 2 million square feet. Hotels themselves are the most favored of Section 179 building category. (See “Hotels and Motels Most Favored Energy Policy Act Tax Properties”)

It is common to think of commercial casinos as located in two states Nevada and New Jersey. While it is true that these two states have the largest commercial casino revenues, there are 12 states with commercial casinos in the United States, the other commercial casino states are: Colorado, Illinois, Indiana, Iowa, Louisiana, Michigan, Mississippi, Missouri, Pennsylvania, and South Dakota. Members of the American Gaming Association have publicized some of their commitments to energy reduction. Reporting casinos include Boyd Gaming Corporation, Harrah’s Entertainment, Inc., and MGM Mirage. They have projects which include significant energy savings via cogeneration, ERV(energy recovery ventilation), more efficient HVAC units, replacing incandescent lights with energy efficient lightings, windows with energy efficient day lighting systems, solar thermal storage and numerous other energy saving initiatives.

The underlying rule set to qualify for the Section 179D lighting tax deduction makes casinos and particularly casino hotels the most favored property category for the tax incentive. pussy888 download The rule set requires at least a 25% watts-per-square foot reduction as compared to the 2001 ASHRAE (American Society of Heating Refrigeration and Air Conditioning Engineers) building energy code standard. Full tax deduction is achieved with a 40% watts-per-square foot reduction compared to the ASHRAE 2001 standard. The ASHRAE 2004 hotel/motel building code standard requires 40% wattage reduction, which means that any hotel or motel lighting installation that meets that building code requirement will automatically qualify for the maximum EPAct tax deduction.

Occupancy Rooms

For most other building categories, the Section 179D tax provisions require compliance with the bi-level switching requirement. The comparison is always based on wired rather than plug-in lighting. Casino hotel occupancy rooms have a major advantage in that they often use plug-in lighting, and because these rooms function as hotel and motel spaces, they are specifically excluded from the tax bi-level switching requirement. Since occupant rooms are usually one of the larger spaces in hotel casinos, casinos are typically able to use energy efficient lighting to generate large EPAct tax deductions for the facility.

Back of the House Spaces

Casinos often have large kitchen, storage, and laundry (so called back of the house) spaces that have historically used T-12 fluorescent lighting. This lighting is so energy inefficient compared to today’s lighting products that it will be illegal to manufacture in the United States after July 1, 2010.4 Once manufacturing of these prior generation lighting products ceases, the cost of replacing these inefficient bulbs will increase. Simply stated, casinos should consider acting now to replace these lighting fixtures to save both energy and lamp replacement costs. The EPAct lighting tax incentive can be used to address the opportunities related to these legally mandated product changes

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Getting Ahead with An Online Slots Strategy


nline slots is the one game that is difficult to strategize, you really have no control over where the reels will stop and if you do or do not win. However, there are some strategies that you can use when playing slots that can stretch your bankroll, keep you playing, and minimize your loss. When playing slots it is always important to remember that it is ultimately a game of chance. There is little you can do to control the actual slot machine or the website. With that being said, let us have a look at our first online slots strategy.

Online Slots Strategy One: Bet Singly. Betting on a single pay line can allow you to make the most out of your bankroll. When gambling you always want to be aware of how much you are spending at any moment and keep tabs on your limits. However, when you bet on single lines, you are taking control over your spending and keeping everything in check.

Online Slots Strategy Two: Non-Progressive Slots Are Best. Playing on a non-progressive slot machine that has a maximum of two coins is the best way to play. The more you pay, the more you stand to lose. Therefore, keeping your betting to a minimum is the best way to go.

Online Slots Strategy Three: Double your money. There are many types of online slot machines that offer double the jackpots. Double is so much better than the traditional winnings, so why wouldn’t you take advantage of it. If the machine pays double, you are not going to have to pay double for your bet, but you can sure have the opportunity to get double the payout.

Online Slots Strategy Four: Be Choosy. igkbet Your choice of games could affect how much you spend and how much you win. If you find that you are just simply losing constantly on a specific game, why stay there? Find a different slot machine or cut your losses for the day entirely. Continuing to play on a losing machine will only add to more loss. Many people believe that if they continue on the losing machine that eventually it will be a winner. However, what good does a small win do if you have been losing big?

Overall, it is very difficult to strategize with online slots. No matter how many online slots strategies you read, the biggest factor of the slot machines it that they are a game of chance. However, by following a online slots strategy, you may find that you have the advantage because you have the ability to stretch your money and maybe strike it big on one of the big jackpots.

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Slots And The Basics Of The Game


Whether your new to the slots or a seasoned player you’ll find this information to be valuable. We’ll even throw in a quick peek at slots in action at one of the best and most popular casinos on the net.

Slot machines are easy to play and what attracts most players is they’re fast and the payback is generally pretty high. They’ll take anywhere from 1 to 5 coins and all you need to do is plug in the coins and pull the handle or in some cases press the button. The principal for both types is the same. There’s lots of sound animation and for many this is their game of choice. Many people have won huge jackpots playing their favorite slot game.

Different machines have different ways of determining whether you are a winner by the paylines and the number of coins the player has inserted. One coin may pay on the middle line, a second coin on the top line and a third on the bottom line. With this, any of the three horizontal lines will pay if a combination is hit. A fourth coin will pay on a diagonal line and a fifth on the other diagonal line.

Hit one of these combinations and you’ll hear a beautiful sound. The sound of winning as cash hits your pocket. If you hit a really big jackpot, even more noise will be accompanied by a flashing light in many cases. Here of course we are referring to an actual casino environment. judi slot The machine may stop paying out at some point and the light stop flashing. After a slight wait you’ll be visited by an attendant or casino employee who will give you your winnings.

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Contemporary Solid Brass Mail Slots


Background Information

Mail slots have been a beautiful addition to the front doors of many homes and businesses in the United States since the mid nineteenth century when the post office determined it would be a more efficient means of delivering letters to residents when they were not home. Prior to this, a post man would need to wait until the home or business owner answered the door to receive their letters and this wasted (according to the post office) at least an hour and a half of time each day simply waiting. By installing a slot (or sometimes letter box) in the door, this allowed the post man to drop off letters any time of the day for residents to receive when they returned home. Although they are less common now, a solid brass mail slot is still a wonderful way to complete any front entryway set and is still used in many residential neighborhoods.

Choosing a Mail Slot

Mail slots are available in a variety of designs and finishes but a solid brass construction is an important feature because this ensures strength and durability over time. These slots typically have an exterior flap to protect against weather and an optional interior flap. king855 If you are using a pre-existing hole in your door make sure that you choose a mail slot that will fit – not all mail slots are the same size so check the overall measurements and the measurement of the opening. They are available in a variety of finishes including Polished Brass, Antique Brass, Polished Chrome, Brushed Nickel and Oil Rubbed Bronze.

Whether you are installing a mail slot for the first time or replacing an older one, it is a great opportunity to update the overall appearance of your front door and create a new and exciting theme. Coordinate your mail slot with your existing hardware or replace your older door knob sets, doorbells and knockers with coordinating patterns. By using a common finish for all these items you can create a common theme without needing to use the same pattern and/or design. Accenting your new hardware with a dramatic lion door knocker or coordinating kick plate can complete completely change the look of your door without needing to replace it.

Where to Shop

LookInTheAttic & Company offers a wide selection of beautiful front door hardware including mail slots, knockers and kick plates and they offer free design assistance and help. Search for a solid brass construction and be sure to ask questions like what is the internal opening measurement or is this item available in any other finishes? The front door is the focal point of the exterior of your house and a great opportunity to reflect your unique personality.

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Enjoy Casino and Online Slots


Are you an avid gamer of the casino, but you don’t have any moment to go there? Well, you don’t need to worry, because as the technology evolves right now, gaming is also escalating. If you need information, loans, getting in touch with friends, the internet is readily available for you. It also means that playing like you’re in a casino is also available here. And we call it online slot games. But how will you play this one?

Mainly the purpose of playing online slot games is to have money, but how? It’s just like you’re playing the game called Galaxy Balls. All you need to do is to put all the same shapes or symbols in a row. Once you know already know on how to play this one, you can see a screen with a row of special symbols. Sometimes, you can see this in the form of shapes, fruits or even numbers in a 2-4 spinning wheels.

As you can notice, there will be three images that will rapidly change once the wheel will turn and by starting the machine by pulling the lever of the slots. Once the slot machine stops, the revelation of the final 3 symbols will be your final score. The winning combinations can be found in the chart near the slot the machine, you can receive a cash prizes as to what the chart specifies when you can hear the machine ring. online slots sg You can still play another round but it depends on the prize of your combination.

But you can still be a winner not just in horizontal line, the vertical and diagonal lines can also make you a winner too. If you want to be an expert with those online slot machines, you can practice with it sometimes since they have a wider screen. Anyways, they flaunt more symbols.

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Top 6 Video Slot Machines – Hot List and In-Depth Reviews


Slot machines have evolved over the course of history. Most of us have been familiar with the popular mechanical slots like Double Diamond, 5 Times Pay, and Wild Cherry. These were a great set of machines to play, and many of us have enjoyed the clanging of the money coming out of the hopper. judi bola sbobet The only real problem is, as technology changes, so does individual preferences. This is where the video slot machine comes in. It’s nothing terribly new, probably been around the last fifteen years or so, but they have been met with such incredible fanfare. Folks wouldn’t have to worry about having dirty hands from corralling all of the quarters. In addition, there are great bonuses to enhance the gambling experience and to keep them in the casino. It is of course this is the plan, so be wise and use your better judgement when making the trip to local casino and know when to quit.

What I’ll be covering in the following is a list of some of the hottest video slot machines in the casinos right this moment. I’m not going to pitch a fail safe way to win and beat the odds, it just doesn’t make sense as all the machines are on a computer generated statistical payout. But by using good judgement and taking into account what each game has to offer, gamers can have fun and have a much better chance of making a profit.

Let’s get started with some of the hottest games:

#6- Twin Win (IGT)-A great game with an oceanic flavor, great looking artwork and very clever gaming dynamics. There are 15 lines to play and you can play in denominations from pennies to quarters. There isn’t a formal bonus round in this game, which killed it’s ranking a little, but the real excitement comes in the twin single symbols. Winning one line can actually win you twice for that line. I’ve personally seen some huge hits, even when betting small amounts. There are plenty of Twin Win machines around and one I recommend trying out.

#5- Sun And Moon (Aristocrat)-This game is real easy to understand and features quite an easy bonus to achieve. The actual game play graphics suffer in comparison to what IGT offers, but nonetheless well laid out. Features an Aztek inspired theme, all one would have to do is get two scattered Sun and/or Moon symbols on adjacent reels from left to right to initiate the bonus. Two symbols get you 5 free spins, three will get you 10 spins, four gets you 20 spins and if you’re lucky enough to get five symbols then your prize is 50 free spins. All winning lines are at 2x pay of course and there is a chance to re-trigger some free spins.

#4- Coyote Moon (IGT)-Another well thought out theme based on wolves and Native American culture. This game has innovative stacked wilds that give the player a huge opportunity to win some big jackpots. The bonus is obtained with three bonus symbols in reels 2-3-4. And that gets you five free spins with the possibility to retrigger the bonus. The only problem I have is the number of lines this game has. A player can bet up to forty lines and max out the total bet at 1000 coins, yikes! Not for the faint at heart, but pays big when it hits. Also recommend Wolf Run, this game is virtually the same.

#3- 50 Lions (Aristocrat)-I would say this is more similar to Coyote Moon in concept. The only difference is that the stacked lion symbols are not wild. A fun game as well, and more easier on the pockets, max bet is only 500 on this one. Three red flower symbols on reels 1-2-3 get you 10 free spins. And, this is where the real fun begins!! Not only do you have the stacked lion symbols in the bonus, but there are also stacked wild diamond symbols. Hit a nice jackpot and the machine graphics run wild with gold coins flying everywhere. This game is a little bit more forgiving than the previous 3 and pay out bonus rounds quite frequently.

#2- Davinci Diamonds (IGT)-This is a fairly recent release but simply a gorgeous game with outstanding graphics that are pleasing to the eye and feature revolutionary gaming dynamics. Game is themed around classic art paintings of Mona Lisa and company plus wonderful looking precious stones. Game has what IGT calls it’s “cascading” reels feature as the symbols simply just fall off the top of the screen into winning combos. The bonus is achieved when three bonus symbols line up on an active payline on reels 1-2-3. The player is then greeted with six free spins and every additional three bonus symbols drop gets the player more free spins. Winning payout is fairly high on this machine as one out of every other spin gets you at least your bet back. A very fun game with no other competitor.

#1- Lotus Flower (IGT)-This game is literally fresh, about a month or so old. The first time I experienced this game, I was stunned at how well and fluid the gameplay was. I chose this as the number one pick as it contained a great balance in all the categories. Symbols include face card letters and numbers from playing cards and other mystic symbols like fish, babies and lotus flower wilds, all the symbols are stacked by the way. Grab the bonus by getting three of more lily pad symbols scattered on any reels. Three bonus symbols get your 10 spins, four gets you 15, and five gets you 20 spins. In the bonus, all of the non-playing card symbols count as wilds. Stack them all together and win a megaton. I found this game to offer great odds and the best chance of walking away with some good money.

That rounds out this months hot list. And one thing I didn’t take into any account are the progressive video slots like Wheel Of Fortune, Price Is Right and so on. The forementioned games have terrible odds at hitting consistent wins, the whole chase of hitting the progressives dropped the statistical odds through the floor. Nor did I recommend any mystery progressive machines. And most of us are familiar with Fort Knox, Jackpot Party, etc. know what I mean.

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Free Slots Online Find New Audience

Nowadays hardly anybody will be surprised at online games. But the technology forges ahead, now you can play not only at home, but almost in any point of the world. I am talking about mobile casino games. Everybody has a mobile phone (smartphone, PDA, Palmtop Computers), the coverage is increasing, so the possibilities for playing are impressive. Let us have a look what mobile casinos and mobile poker rooms offer us.

jfjff Mobile casinos entered the market of mobile games earlier, therefore, there is much more variety here now. Mobile casino games are offered by gambling technology specialists Spin3 (a company that is associated with major casino games software provider “Microgaming”), as well as “Play Tech”. So far only a limited number of online casinos with the software of these companies offer mobile casino games, but their number is gradually growing. There are a number of mobile casinos with their proprietary software affiliated to large online gaming companies, as well as independent mobile casinos. It should be stated at once that it is better to play in mobile casinos, which are represented by famous and well known online casinos: it is more reputable, more convenient, more depositing and winning withdrawal options, reliable customer support etc.

Starting to play mobile casino games a player has to open an account in a corresponding online casino. Sometimes it is possible to do it through a mobile phone, but it is more convenient to do it through a computer, the internet and mobile account are the same as a rule. The majority of deposit methods, in particular, all the electronic payment systems, will also work only through a computer client, though, the player can make a deposit from a card directly by means of a mobile phone. Downloading your favourite casino games on a mobile it is also convenient to have a computer at hand – complete a special registration form on the casino web site, enter your phone number, select a country and a game and receive an SMS- message on your phone with the direct link for downloading.

Again, in principle, it is possible to open a WAP version of the casino using the mobile and download games directly from there, but it is less convenient. In contrast to an online casino where you can download the whole package of games, games are downloaded here one by one, and the choice is not so wide, approximately ten games: black jack, baccarat, roulette, video poker, keno and various slots. The games are not very big, about 200-300 Kb. It is not difficult to guess that there are certain requirements for your mobile phone. As a matter of fact the majority of contemporary phones meet the mobile casinos requirements. On the sites of mobile casinos it is possible to check whether they will work on your phone.

The game is downloaded, you have a login and a password, the money is on the account and you can start playing. I will only make a remark that for safety purposes in contrast to online casino in mobile phones it is impossible to record the password, therefore, if you lose a phone, casino money will not be lost.

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Serious Money Prizes at Mega Joker Slots

Reasons to Play Online Slots

Are you aware the reasons to play online slots? If not, you are missing the boat. There are many reasons why you should get involved with these games. Those who are only playing at land based casinos could be leaving money on the table, while not having nearly as much fun as they could. slot

The number one reason to play online slots is that you do not have to leave your home to make this happen. You are able to sit back and relax while hoping for the best. As long as you have a computer with internet you will be in position to play morning, noon, or night.

What about the money? Is there any chance that I can win a lot of money by playing online slots? The short answer to this question is yes. You can win a lot. In many cases, you will find progressive machine with six figure jackpots. Does it get any bigger than that? These games are available at many online casinos.

Finally, some slots online are better than those at the casino. The reason for this is simple: they cost less, have better payouts, and are easier to understand. Do not necessarily believe that all land based casinos are better than those that you can find online – this is not the truth all of the time.

Now that you know some of the better reasons to play online slots you should dive in head first. Soon enough you will be competing online and loving every minute of it.

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How To Safely Play Casinos Online


These days there are a number of web sites where members can play casinos online. These sites make it possible for gambling enthusiasts to indulge in their hobbies from the comfort and privacy of their own homes. Top online casinos offer a gaming atmosphere that is as exciting and realistic as one found in real world gambling hubs.

Why Play Casinos Online

There are several benefits of playing casino online. One of the main advantages is of course the easy accessibility. One can access these websites at any time and from any location. All you need is a computer and an Internet connection and you are all set to play.

Top online casinos offer a larger variety of games when compared to their real world counterparts. Unless one visits one of the major gambling hubs such as Vegas, it is difficult to find a casino that offers several different types of casino games under the same roof.

Virtual casinos, on the other hand, are almost like miniature online casinos planets, offering hundreds of variations of popular casino gamesfrom traditional table games such as roulette, poker, and blackjack to flash games such as online casinos slots.Internet gamblers may access any of several different games, settings, and skill levels, all from the comfort of their own home.

For this very reason, these websites are perfect for beginners who wish to learn the intricacies of a particular game without the risk of losing all their money. cafepoetes.com Many of the better virtual gambling websites feature highly authentic and true to life gaming using imitation currency or tokens. Such moneyless gambling resources allow members to refine their skills and gain valuable experience without losing their shirt during the process. Gambling with token currency is also the perfect option for the people who wish to experience the thrill of gambling without putting their hard-earned money at risk.

Best of all, it is highly private. Many people, who may wish to try their luck at gambling, hesitate to do so for fear of public censure. It is safe as when people play casinos online all transactions are of electronic nature and hence invisible to the outside world.

Choosing Safe Online Casinos

Safety is the most important consideration when you play casinos online. Online casino frauds such as identity theft and stealing of financial data (including credit card information and data related to bank accounts) are unfortunately common when dealing with less than reputable sites.

Always research your choice before deciding on a particular online casino. It is fatal simply to click on an exciting looking link that you find in your email inbox. The majority of such emails are spam that will compromise the integrity of your computer. Several trustworthy online resources provide detailed reviews about various online casinos. Choosing from such a database ensures that the website is secure and authentic.

To conclude, there are several websites where you can play casino games such as online video slotsfree. Those who are planning to play casinos online for the first time will benefit from visiting one of the many online gambling forums and databases.

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Commercial Casinos Energy Policy Act Tax Opportunity


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The Casino Environment

Before the recent economic downturn, commercial casinos collected at least $30 billion in revenues each year from 2005 through 2008.1 During this period, US casino owners built new facilities and expanded the size of their existing facilities. As a result of the economic downturn, new US commercial casino construction has come to a screeching halt and casino operators are now focused on existing facility cost reduction.

The Section 179(D) Tax Provisions

Increasingly, casino operators are taking advantage of the EPAct IRC section 179(D) commercial building energy efficiency tax provisions, which have been extended through 2013. EPAct tax deductions are available for qualifying energy reductions in lighting, HVAC(heating, ventilation, and air conditioning), and building envelope. (Building envelope consists of the building’s foundation, walls, roof, windows, and doors, all of which control the flow of energy between the interior and exterior of the building.)

The Nature of Casino Properties

Commercial casinos often encompass hotel resorts, which offer attractive packages of services for their corporate and family customers. Casinos are particularly suited to EPAct because of their large gaming floors, hotel occupancy rooms, meeting halls, and parking garages. Each of these features typically consumes large square footage and the EPAct benefit has a potential for up to 60 cents per square foot for each of the three measures described above. Some of the smallest commercial casinos are about 50,000 square feet while most American casinos are typically over 100,000 square feet. One of the largest ones, MGM Grand on the Las Vegas strip is almost 2 million square feet. Hotels themselves are the most favored of Section 179 building category. (See “Hotels and Motels Most Favored Energy Policy Act Tax Properties”)

It is common to think of commercial casinos as located in two states Nevada and New Jersey. While it is true that these two states have the largest commercial casino revenues, there are 12 states with commercial casinos in the United States, the other commercial casino states are: Colorado, Illinois, Indiana, Iowa, Louisiana, Michigan, Mississippi, Missouri, Pennsylvania, and South Dakota. Members of the American Gaming Association have publicized some of their commitments to energy reduction. Reporting casinos include Boyd Gaming Corporation, Harrah’s Entertainment, Inc., and MGM Mirage. They have projects which include significant energy savings via cogeneration, ERV(energy recovery ventilation), more efficient HVAC units, replacing incandescent lights with energy efficient lightings, windows with energy efficient day lighting systems, solar thermal storage and numerous other energy saving initiatives.

The underlying rule set to qualify for the Section 179D lighting tax deduction makes casinos and particularly casino hotels the most favored property category for the tax incentive. The rule set requires at least a 25% watts-per-square foot reduction as compared to the 2001 ASHRAE (American Society of Heating Refrigeration and Air Conditioning Engineers) building energy code standard. Full tax deduction is achieved with a 40% watts-per-square foot reduction compared to the ASHRAE 2001 standard. The ASHRAE 2004 hotel/motel building code standard requires 40% wattage reduction, which means that any hotel or motel lighting installation that meets that building code requirement will automatically qualify for the maximum EPAct tax deduction.

Occupancy Rooms

For most other building categories, the Section 179D tax provisions require compliance with the bi-level switching requirement. The comparison is always based on wired rather than plug-in lighting. Casino hotel occupancy rooms have a major advantage in that they often use plug-in lighting, and because these rooms function as hotel and motel spaces, they are specifically excluded from the tax bi-level switching requirement. Since occupant rooms are usually one of the larger spaces in hotel casinos, casinos are typically able to use energy efficient lighting to generate large EPAct tax deductions for the facility.

Back of the House Spaces

Casinos often have large kitchen, storage, and laundry (so called back of the house) spaces that have historically used T-12 fluorescent lighting. This lighting is so energy inefficient compared to today’s lighting products that it will be illegal to manufacture in the United States after July 1, 2010.4 Once manufacturing of these prior generation lighting products ceases, the cost of replacing these inefficient bulbs will increase. Simply stated, casinos should consider acting now to replace these lighting fixtures to save both energy and lamp replacement costs. The EPAct lighting tax incentive can be used to address the opportunities related to these legally mandated product changes

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