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Mercury-containing lamps (or their high-efficiency counterparts) must be purchased during the performance period to qualify for this credit. In other words, if no lamps are purchased during the performance period, you will not be able to achieve the credi

Mercury-containing lamps (or their high-efficiency counterparts) must be purchased during the performance period to qualify for this credit. In other words, if no lamps are purchased during the performance period, you will not be able to achieve the credit, even if you’ve developed a good purchasing plan.

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