Outlaw Light Bulbs

My bread labor these days is tending the buildings and grounds of the Friends School of Portland, a Quaker school of decency, thoughtfulness and kindness.  A remarkable place to take shelter from the storm.  

In October I went to change a light bulb, but learned that all fluorescent bulbs will soon be outlawed in the State of Maine.  That got me thinking and I came up with a plan.  I share below the announcement I sent to all faculty and staff.  

Hear Ye, Hear Ye:

  • in order to produce more light, consume less energy, and eliminate annual maintenance,
  • every light fixture will be replaced in the original building: every closet, bathroom, hallway, office, Meeting & Big Room, Lobby and classrooms. 
  • this will be done the week of 29 December during the year-end holidays. 

These are the headlines. 

If curious to learn more, then read on below….

Dear Friends, all:

We regret to inform you that all the light bulbs in the 2015 building will be illegal in 12 months.  We cite Maine Statute 1672, Title 38; Chapter 16-B, subsection 4-A:  “Beginning January 1, 2026, a person may not offer for sale, sell or distribute as a new manufactured product a compact fluorescent mercury-added lamp or a linear fluorescent mercury-added lamp.”

The classic joke of the “Borscht Belt” comedians began, “how many men does it take to change a light bulb…?”  Being smarter than that, we shall NOT change bulbs but replace every fixture. 222 to be exact. 

Fear not, this will be done over the Holiday break, even late at night, so your New Years return will be like nothing ever happened, everything “back to normal.”

We have hired Oberon Initiatives, a turn-key contractor from south of the border – Massachusetts, that is.  Our due diligence confirmed that their every client whom we contacted gave glowing 5-star reviews.  

The pendant style classroom lights will be replaced with flush mount LEDs. The new fixtures will produce more light, consume fewer watts, thus increase our energy efficiency. More importantly, they will require no annual maintenance. Blessings, and savings, abound. 

Money most certainly is the creation of humans, not of the divine, and as any clever, kosher CPA knows, numbers can be made to work any of several ways. Technically money is a “fungible commodity” and thus tradable, which allows us significantly to reduce the cost of the project. 

Our project will benefit from both Efficiency Maine rebates for saving energy plus a 179d tax credit assigned to Oberon Initiatives, as project contractor.  Friends School is tax-exempt and does not pay taxes but we have had substantial repairs – $55,252 specifically – related to energy efficiency and the building envelope.  

The repairs include roofing and carpentry but those nouns do not qualify.  Those skills have, however, improved our “building envelope” and that term falls both within the Passive House criteria and the definitions of section 179d of the IRS code. 

Using the “building envelope” phrase to define our project will allow us to maximize the credit, for an estimated total of $15,970.  Oberon will take a fee for arranging the credit and Friends School of Portland will receive a check from Oberon in the amount of $9,582.  Our net cost for the LED upgrade project will be $5,283.

Allow me to state for clarity: to replace 222 outlawed light fixtures, our out-of-pocket cost will be $5,283 which equals $24 per fixture, parts AND labor.  The 179d tax credit is the result of the Inflation Reduction Act of 2022 and we state for the record:

  • the outgoing administration has materially benefitted Friends School of Portland
  • the incoming administration almost certainly will reduce energy Efficiency Maine rebates
  • carpe diem, and so we proceed without delay.

The great German writer Goethe, on his death bed, famously said, “Mehr Licht! Mehr Licht!” (“More light, more light!!). Friends School shall in fact have more light, just after the solstice, which is to say just as the light returns.  

Legal in the New Year!  May this be a harbinger of many more good things to come. 

Respectfully,

dpm