SECTION 6. APPLICATION OF THE
Internal Revenue Bulletin 2008-14 · 2026-10-03 edition · updated 2026-10-04 · United States
INTERIM LIGHTING RULE TO UNCONDITIONED GARAGE SPACE
For purposes of the Interim Lighting Rule, the definition of a Building within the Scope of Standard 90.1–2001 (found in Section 5.01 of Notice 2006–52) is expanded to include a structure that—
(1) Encloses space affording shelter to persons, animals, or property within exterior walls (or within exterior and party walls) and a roof;
(2) Is not a single-family house, a multifamily structure of three stories or fewer above grade, a manufactured house (mobile home), or a manufactured house (modular); and
(3) Is unconditioned attached or detached garage space as referenced by Tables 9.3.1.1 and 9.3.1.2 of Standard 90.1–2001.
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