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Online Gambling Casino Now Offers New Thrilling Games


Two options are present for people who wish to play games of chance: land based casinos and online casinos. But many would agree that both are different in a sense that the former are limited in their features and repertoire compared to the latter which has a wider range of features and greater extent of options. All games found at brick and mortar casinos are already brought online where more people can access them. With the right technology, more features and more versions are already available online, and they were even modified to become more exciting and fun. Some people believe that playing online is not fun as you don’t get to see the people, but on the contrary, playing online at your confines is not only convenient but also exciting too. The innovations on the internet come faster than the developments at brick and mortar venues.

For instance, if you remember that kid’s war games, there is now an online version of that game. Developments can happen that quickly online to keep pace with the rapid changes in the likes of people, but these changes do not take place in the core elements of the games because online gaming sites respect the foundation of these games. Otherwise, they lose their essence. For instance, part of the development of online poker includes the inclusion of a live dealer, yet the standard deck of cards and game rules was never altered. So you can still cast your bets to your cards as they are presented to you and you lose if its value is lower than that of the dealer-and this is much like the same poker you and the old men enjoyed back in the day.

More players would love more innovation in games

Online casino games are always being improved with new innovations to keep the players on site since they will always be seeking for something new. link kubet Of course, many of the players are not seasoned pros but typical gamers who are looking for upfront thrill and these people would be easily dismayed if they found new stuff to like after a while. A typical online casino provides new arrays of features for the traditional games so as to keep them inclined to the modern age. Since casinos are essentially businesses, their interest is in keeping as much supporters as they can because that is how they shall continue to exist, and one excellent way to keep people in the site is to cater to the best of their interests.

Free Online Slots – The Next Big Thing With Online Casinos


Online casinos, as a concept, are not particularly new. Despite having been around for quite a decent period of time, very few people are actually making use of this particular option. It is necessary that you also think about this option, if you haven’t done so already. Compared to traditional casinos, the amount of money that you can end up saving with online casinos is quite phenomenal. In fact, one of the other big advantages with these casinos would perhaps be the option to play free online slots. This is something that you are most probably sure of enjoying.

slot88 There are lots of things that you might perhaps expect from an online casino. But, when it comes to getting a truly unique solution, nothing can quite come close to free online slots. In any casino, one of the best things that you could perhaps spend on your time on would be the slots machine. However, you should also be sure that you would actually like the concept of online casinos. One of the best ways in which you can perhaps be sure that you are addressing these problems would be by going in for these slots based games.

There are other advantages as well to free online slots, besides the obvious one that it is free. You can go in for it when you have just a short period of free time and need something that could perhaps take your mind away from things for a moment. This is very important as you would need to perhaps get the break from your daily mundane activities. Nothing can really be as entertaining as this particular option for this purpose. You could perhaps look around, but it is very unlikely that you will be able to find something that is genuinely good and worthy of opting in for.

Finally, you should also know that free online slots are the option that you would perhaps think more about if you want something that is completely free and has no commitments required on your part. Much unlike some of the other options around, you might find that these slots are actually the ideal choice when you want to experience the casinos without actually driving all the way there. After all, online casinos didn’t become an instant without proper help from the right places. This is perhaps the thing to keep in mind if you just need a simple, contract free source of entertainment.

Getting to Know Modern Video Slots


If you are looking for some leisure games that are easy to learn and pick up, perhaps you may wish to consider video slots.

The main reason why a slot machine can be so engaging is because you stand to win real money if the reel slots stopped at specific positions and form winning patterns. When a winning pattern is formed,Getting to Know Modern Video Slots Articles it’s like winning the lottery. You hear the tinkling sounds as the coins drop out of the machine!

Traditional slot machines only have 3 slots. The winning patterns are limited, and there are less play options. Today, modern slot machines are slightly different. Although the winning principles are still similar, a player can choose different playing options such as bonus games or multiple choice games. In place of the 3 reel slots, modern machines have 5 reel slots, which means that there are more pay lines.

Many players believe (wrongly) that slot machines don’t pay out for a while after a huge win. However, statistics have shown that this belief is not true. All spins are completely random, and a previous win doesn’t affect the odds of the next spin. In other words, don’t expect the next spin to be predictable in any way. Once a huge win has been won, forget about the win. The odds for the next spin will be the same.

The reason why many people believe that slot machines don’t let players win for a while after a big win is because it is very rare for someone to witness two wins in a row. And seeing is believing. If no one witnesses 2 wins in a row, then the myth must be true. Don’t be fooled!

When playing a slot machine, think about your budget. Usually, slot machines can “eat” up coins pretty fast. Think about how much time you wish to spend on the machines. If you are looking to spend a longer time at the slot machines, then consider playing with smaller bets.

Larger bets, however, usually allow you to win more coins. The larger you bet, the more coins you stand to win. In a casino, there will be slot machines that accept coins of different sizes. So if you find a machine that is to heavy handed for you, just switch to a machine that accepts smaller coins.

Finally, know that all casinos offer different payout percentages. Obviously, a higher percentage payout will attract more players. Some casinos are known to offer as much as 90% payout (very attractive). kubet So make sure you compare the payouts between different casinos before playing.

Also, be sure to take advantage of the special sign up bonus that almost every casino is offering now. A bonus can range from a hundred pounds to a thousand pounds. That means when you deposit the first sum of money upon signing up, the casino matches your deposit by depositing the same amount to your account.

All About �Online Casinos�

People love to gamble and this is the reason for which they love the casinos. But this love for the game and the fun of often visiting the casinos might start to fade away thinking of those endless queues on your favorite slot machines or card games.

The over-crowded casinos which leave you with very little elbowroom might just make the gambling experience a little more tiresome and boring. This is not at all desirable. The solution to this problem and the best gambling experience is just a click away,All About �Online Casinos� Articles which is �Online Casinos�.

The best online casinos or websites tend to offer the best software tools along with user-friendly tips, features, advices and a good range of other free online games. These top of the line casino websites allow the new users to register with only $100, providing access to all of your favorite slot-machine, flash card and poker games. u88

There are a number of websites that allow you to play these free casino games online but it is recommended to always opt for a website that uses certified software and stays clear of the authorities with regular financial audits. The websites that provide you with the gaming services, conditions and regulations that are very easy to understand with easy payment methods are the ones that an individual should go for to have a great gambling experience. These websites also grant easy and fast sign-up procedures, minimum deposits, instant free bonuses, hassle free withdrawals, especially for beginners. Not only beginners but all such features do appeal to the professional players, loyal gamblers as well as the bonus hunters.

A new player is advised to initiate his online gaming experience with a portal that offers all kinds of gaming options and preferences and not just the ones that specializes in one or two games. This is because, an individual who has never used the casino services might take a little more time to get used to the personal preferences, skills and variation required for playing each type of game. Depending on the winnings and success achieved, the new player can shift from a regular black jack to a game of baccarat slots or craps. Also, a casino website that offers several limits such as high or low stakes on their games is a good one to choose, especially for ones who might not be in the �high-roller� category but hope to reach that level.

Riverboat Casinos and Casino Cruises-Then and Now

Long before the online gambling revolution and even before the boost of tribal casinos, a casino cruise was the only legal way to gamble in the US besides Las Vegas and Atlantic City casinos. Nowadays, gambling on a riverboat casino is only one of the many options that the recreational gambler faces when he feels like shooting dice.

The history of casino cruises and riverboat casinos in the United States goes back to the beginning of the 19th century when the Mississippi River was a major trade center for farmers and merchants. The river towns became major attraction for professional gamblers, also known as cardsharps, who were hunting the travelers who used to carry large amounts of cash with them. Đá gà J88

When five cardsharps were lynched in Mississippi in 1835, the professional gamblers drove away from the south. The fashion of riverboat gambling remained as an informal routine between travelers. The two decades before the Civil War saw the pick of luxurious riverboat casino gambling.

The public image of the average riverboat gambler has changed a lot in the last century. If during the 19th century riverboat gambling was part of the frontier lifestyle, nowadays, a casino cruise is something you would buy for your grandparents anniversary.

The first State to legalize casino riverboats was Iowa in 1989. Now, riverboat casinos are legalized in Florida, Georgia, Illinois, Indiana, Iowa, Louisiana, Massachusetts, Michigan, Mississippi, Missouri, South Carolina and Texas. In some states, the casino riverboats actually sail along the sea, while others are anchored permanently and never leave the dock. The second type of riverboat casinos enable recreational gamblers to simply hop on a nearby casino and play their favorite casino game for a few hours.

The types of casino games available in riverboat casinos vary from one state to another. You can usually play slot machines and classic table games such as blackjack, roulette, craps, baccarat, etc. Some of the riverboat casinos also have poker rooms where passengers can play Texas Holdem against each other. Most of the casino cruises are family oriented and offer other activities besides gambling such as live entertainment for children.

If you are planning to take part in a casino cruise, you do not have to worry about cardsharps or a tough competition around the poker table. Most of the people who join a casino cruise are recreational gamblers who appreciate a good game of craps in between fine dining and sun tanning on the dock. In addition, you would enjoy a much nicer and patient service from the casino dealers and employees than in an average Las Vegas casino.

If spending a weekend on a riverboat casino is too much for you, you can try some of Florida daily casino cruises. If you take Sterling Casino Lines cruise, for example, you can leave at 11 am and be back by 18 pm. Sterling Casino Lines cruises take place on a 75,000 square feet gambling area with more than 1,000 slot machines and 50 table games.

Sterling Casino Line cruise is only one example from numerous options available around the states for those of you who want to gamble at the country rivers, lakes and seas. The variety of casino cruises and dockside riverboat casinos includes the most luxurious Las Vegas styles casinos and simpler alternatives. If you enjoy gambling just for fun and you tend to get sea sick, joining a casino cruise can be an enjoyable distraction for one day or for a whole weekend.

Online Casino Bonuses 101

You’ve probably seen that most online casinos advertisements usually offer some sort of bonus or FREE money to get you to start playing there. Like most things in the world, nothing really comes free, so before you start claiming this free money and then getting upset that you’ve been scammed, I suggest you keep reading and see how this all works.

First of all, you may ask; why do online casinos even offer this “free” money?

It’s part of their marketing and differentiation strategy. In a nutshell, online casinos are generally “skins” of a specific software provider, so actually behind the different owner, graphics, licensing etc under the bonnet there’s not much difference between let’s say all Playtech powered casinos, or all Microgaming powered ones. 8kbet.com

So, if they are mostly the same below the hood, there needs to be some sort of difference which will convince you to play at “X” online casino and not “Y”. Besides the graphics, licensing, support and reputation, another way to pitch to potential players is by giving them something, in this case, a bonus.

Having put that out of the way, the next question you might ask yourself is: OK, so Casino X is offering $5,000 free, maybe I’ll sign up, take my $5,000, play them out and go on to Casino Y.

The answer here is pretty simple as well. In order to claim bonuses at at an online casino, you will usually need to make a deposit, unless it’s specifically stated that you don’t, but we’ll get to that later.

Before we sink into the beef of the different types of bonuses offered at online casinos, here are a few extra terms and points you should be aware of, so you can clarify them with a support representative before claiming a bonus, just so you know where you stand and what you’re claiming.

1. Wagering requirements: Most bonuses have wagering or playthrough requirements, meaning that you need to play a certain amount before you can withdraw winning from your account. On average wagering requirements are usually between 15 to 40 times, however pay attention to what you are required to wager. In some cases it will be just the bonus times X and in others you will need to wager the bonus + your deposit amount X times. The latter by the way is more common.

Another tidbit you should pay attention to with regards to wagering requirements is, that at most online casinos, if you request a withdrawal before you have completed the wagering requirements, all your winnings to date will be void. Not really fair, but this is reality.

2. Games played: Make sure you read the T&Cs in this case. Because slots games are generally the most profitable games for online casinos, many bonuses tend to be valid only for slots games. Usually scratch cards and keno will comply with this rule.

In other cases, you will be allowed to play your bonus on all games; however not all games will count 100% towards the playthrough requirements. For example play on slots will count 100% but roulette will only count 30%, meaning that you will actually need to wager over three times more in order to clear the wagering requirements and withdraw your winnings.

3. Minimum deposit requirement: In most cases, in order to claim a bonus you will be required to make a minimum deposit, which again can vary. It’s generally a small amount which you will probably deposit anyway. It’s usually not over $50.

Now that we’re all on the same page and speaking the same language, it’s time we went through the main types of bonuses available at most online casinos.

Özel Casino Poker Fişleri Nasıl Sipariş Edilir

Bu nasıl yapılır kılavuzunda, Özel Casino Poker Fişleri Nasıl Sipariş Edilir makalesinde, özel casino poker çipleri sipariş ederken gerekli adımlar size tanıtılacaktır. Poker Stars Direct, poker ekipmanı ve diğer birçok oyun ekipmanı söz konusu olduğunda en büyük perakendecilerden biridir. Bu şirket, oyun endüstrisi ile ilgili ihtiyaç duyabileceğiniz her şeyi ve daha fazlasını sağlamaya çalışmaktadır! Özel casino poker çipleri sipariş etmekle ilgileniyorsanız, güveninizi herhangi bir şirkete yatırmaktan kaçınmak önemlidir. Poker Stars Direct, özelleştirilebilir poker çipleri sunan birçok şirketten sadece bir tanesidir, ancak aynı zamanda memnuniyetinizi garanti eden tek şirkettir.

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İlk adım Poker Stars Direct’i çevrimiçi ziyaret etmektir. Bu makalenin altındaki “Kaynaklar” bölümünde doğrudan bağlantılar bulabileceksiniz. Seçimimizden en çok beğendiğiniz cipsleri seçebilirsiniz. En popüler deneme bonusu

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Özelleştirirken çipe kendi görselinizi eklemek isterseniz, hemen fiyat teklifi almak için 1-800-517-1873’ü aramanız gerekecektir. Ayrıca,[email protected] adresine e-posta gönderebilir ve seçtiğiniz bir resmi ekleyebilirsiniz.

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Özel görseller eklemeyi seçerseniz görselleri Corel ve Illustrator tarafından oluşturulan dosyalar halinde teslim etmeniz gerekeceğini anlamanız önemlidir. Poker Stars Direct ayrıca Photoshop kullanılarak oluşturulan dosyaları da kabul eder.

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Özel casino poker çiplerinize dolguların eklenmesini istiyorsanız, bu perakendeciler bunu da yapabilir! Farklı görsellerden oluşan geniş bir seçkiye sahiptirler veya kendi görselinizi yerleştirme için göndermeyi seçebilirsiniz. Birçoğu logoları, baş harfleri ve hatta sevdiklerini, evcil hayvanlarını ve daha fazlasını yansıtan fotoğraflar ekleyebildiklerini görmekten mutluluk duyuyor!

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Bir dolgu istiyorsanız, poker çiplerinize metin eklemek isteyip istemediğinize karar vermeniz gerekecektir. Bu perakendeciler, müşterilerinin kendi metinlerini, kendi yazı tiplerini ve hatta seçtikleri özel poker chip metni üzerinde istedikleri metnin rengini seçmelerine olanak tanır. Kendi benzersiz poker chip setinizi sipariş ederken sahip olduğunuz esneklikten çok memnun kalacaksınız!

Adım 6:

Özel casino poker çiplerinizin sıcak damgalama özelliğine sahip olmasını istiyorsanız bu mümkündür. Bir tarafa veya her iki tarafa sıcak damgalama yapmak için mezhep veya sanat eserini seçebilirsiniz! Seçim sizin, ancak sipariş verirken bu özel ayrıntılar konusunda spesifik olmanız önemlidir.

Adım 7:

Poker Stars Direct’te özel casino poker çiplerinizi sipariş ederken mümkün olduğunca ayrıntılı olmanız önemlidir. Esneklik için bolca yer olduğunu unutmayın. Poker chiplerinizi dilediğiniz kadar detaylı veya basit hale getirebilirsiniz. Benzersiz poker çiplerine sahip olarak poker oyununuza yeni bir kişiselleştirme düzeyi ekleyebilirsiniz. Poker çipi özelleştirme, sipariş verme ve daha fazlası hakkında yararlı bağlantılar için bu makalenin altında listelenen “Kaynaklar” bölümüne göz atmayı unutmayın!

Different Slot Machines for Different Players!!!!!!


Those who are novice players who play online slot machines are not able to make out the difference between varied machines and also they do not know to play correctly, therefore this article is useful for them to learn to play the online slot machines. nhà cái 789win

This article enables you to learn how to play online slots correctly and also learn how to enhance wins and odds.
First and foremost thing is to understand the payout table. It is obvious that all machines are not at all same. There are huge differences among the machines. So it is vital to know that how can the slot table can be read out.
First it is necessary to know the coin denomination. The slot size can be same for the different coins. But it is important to notice the coin denomination.

Next step is to know the different types of machines.
1. Multiplier- this slot machine will payout for number of coins and the for certain symbols. After then,Different Slot Machines for Different Players!!!!!! Articles this machine multiplies it. For instance there would be payment of 10 for three cherries if the game is played with one coin, then it may give 20 for the second coin and 30 for the third coin. Also it does not penalize the player for not paying the maximum coins. If you decided to play with one coin, then this machine is best for you and allows you to have more of fun.

2. The Bonus Multiplier- this is as similar to the multiplier but it pays out bonus to them who play with maximum number of coins and hits the jackpot. You may 1000 for three cherries with one coin and 2000 for two coins.
3. The Multiple Payline – these are the online slot machines on which you can play with more than one line of play. Each line will be activated with the insertion of the coin. Also be careful while hitting the jackpot on the non activated line. This will pay you nothing. The latest casino machines may have nine pay lines.

4. The Buy-a-Pay-these are complicated online slot machines to be played with. Different payout will be activated for each coin. You are required to play with maximum coins to hit the jackpot. Never use this machine for playing if you are able to hit the jackpot on the other machine or already had played the maximum coins.

Hindistan yabancı yatırımcılar için ilk sıraya giriyor

Ekonomik koşullar ve olumsuz uluslararası iş atmosferinin yarattığı tartışmalara rağmen yabancı yatırımcıların ilk tercihi Hindistan’ın daha da güçleneceği görülüyor. Uluslararası danışmanlık firmasının iki yılda bir yayınladığı dokuzuncu sermaye bağımsızlığı gösterge standartlarına göre ülke, cazip yabancı yatırım destinasyonları listesinin başında Çin’i geride bıraktı. Şirket, borsanın notunun düşürülmesinin ve çeşitli segmentlerde doğrudan yabancı yatırım olarak da bilinen doğrudan yabancı yatırım kanallarının açılmasının Hindistan’ın listenin başında yer almasına yardımcı olacağını açıkça belirtti. Slot oyunlarında deneme bonusu

Hindistan neden yabancı yatırımcıların ilk tercihi?

Son zamanlarda makroekonomik talepler ve büyük sorumluluklar nedeniyle açıkların ortaya çıkmasıyla birlikte, bir dizi Hintli inşaatçı veya planlamacı, ana faaliyet dışı sektörlerden ayrılma eğiliminin arttığı konusunda spekülasyon yapıyor. Hindistan’daki şirketler, özel sektörün daha fazla ilgisini çekmek için istihdam yaratma faaliyetlerini artırmanın yanı sıra doğrudan programları doğrulamaya da devam ediyor. Bu, Hindistan’daki üstün profesyonel konumlar aracılığıyla ticari karlarını artırmak için yarışan yabancı yatırımcılar için büyük fırsatlar yaratıyor.

Öngörülebilir anlaşma yapma endüstrisi

En öngörülebilir üst düzey anlaşma yapma endüstrileri, otomotiv, teknoloji, Gayrimenkul Geliştirici, yaşam bilimleri ve reklamcılık endüstrilerinde üstün özellikleri tanıtmaya odaklandı. Hindistan, endekste ilk sırada yer almak için önemli bir gelişme faktörü olarak perakende gayrimenkul sektörü yatırım planlamacılarının maksimum düzeyde teşvik edilmesini sağlamaya yönelik çabaları güçlendirdi. Satış acenteleriyle sonuçlanacak önerilen standartlar-

Hindistan, önerilen standartlarda perakende gayrimenkulün ortaya çıkışında zirve yapan 20 ülke arasında ikinci sırada yer alıyor ve küresel yatırımcıların varlığını artırmak için daha zayıf yatırım beklentilerinin katılımını önlüyor. Delhi NCR, o zamandan beri Emlak Geliştiricileri arasında en çok aranan destinasyondur. Unnati Fortune Group gibi güvenilir yerli yatırımcıların yanı sıra yabancı yatırımcılara da gayrimenkul yatırımı yapmayı hedefleyen bir lokasyondur. Yabancı yatırımcıların Delhi NCR Property’ye yatırım eğilimi neden artıyor gibi görünüyor?
Mevcut pazar trendlerinin takip edildiğini hayal edin, o zaman aslında hiçbir yabancı yatırımcı Delhi NCR Property’nin elit konumundan ayrılmayacaktır. Hindistan gayrimenkullerinde çeşitli yatırım alternatiflerinden yararlanmanın kolaylığı, kısa sürede maksimum kar elde edilmesini sağlamış, bu da yabancı yatırımcıların dikkatini Hindistan’da, özellikle Delhi NCR’de yatırım yapmaya çekmiştir. Noida-Greater Noida, Gurgaon gibi en çok aranan destinasyonların yanı sıra Noida Extension gibi alanlar vb. yabancı yatırım planları için yeni bir özgürlük sunuyor. NRI’ler, Unnati Fortune Group gibi tanınmış geliştiricilerin Noida’daki konut mülklerine yatırım yapma olasılığı olarak bu durumu kullanmaktan mutluluk duyuyor.

Delhi NCR’deki ünlü inşaatçılar ve emlakçılar

Gayrimenkul uzmanlarına göre yatırımcıların ileri görüşlü olmaları gerekiyor çünkü son birkaç ayda başkentin eteklerindeki gayrimenkullere Unnati Fortune Group gibi bir dizi tanınmış inşaatçı ve emlakçı dahil oldu. Yabancı yatırım planları, yalnızca manzaraların mevcudiyeti nedeniyle değil, aynı zamanda Noida’daki konutlardan ticari mülklere kadar uzanan en verimli geliştiricilerin sunduğu çok yönlü tasarım özellikleri nedeniyle de popülerlik kazanmıştır. Yurt dışından gelen yatırımcılar aynı zamanda uygun maliyetli programlara ve %12 garantili getiri oranlarına sahip gelecek proje planlarına da güveniyorlar.

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. 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.

ini777 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