But that's not necessarily true anymore.

Because of government and utility company grants, tax deductions and reimbursement programs it's become easy — and profitable — to go green, even for small mom and pop businesses.

The Internal Revenue Service announced last week procedures enabling commercial property owners and leaseholders to qualify for an energy efficiency deduction that goes into effect this year. It's one of several money-saving programs available to Nevada businesses of all sizes that make an effort to leave a lighter footprint on the planet.

Under the Energy Act of 2005, businesses that install energy-efficient lighting, heating, cooling, ventilation and hot water systems as well as building envelope can qualify for a tax deduction based on how much their energy efficiency improves. The changes must be made by Jan. 1, 2008. Changes that result in a consumption decrease of 50 percent or more could qualify for a deduction of $1.80 per square foot of commercial space. Deductions are also available to businesses that improve energy efficiency by as little at 16.66 percent.

Before businesses can claim the deduction, they must obtain certification that the required energy savings will be achieved. The Energy Department will create and maintain a public list of software that must be used in the certification process. During this process, the energy consumption of the taxpayer's commercial building will be compared to a like "reference building" that meets the minimum requirements of the program.

Before paying for all these changes yourself, consider getting outside help. Nevada Power's Sure Bet program still has about $140,000 in rebates available to customers in the general services or "small rate" classification program to offset the costs of replacing old lighting, insulation, air conditioning and other equipment with energy efficient models.

"I work for one of the few companies that pays people not to use their products," said Nevada Power Energy Conservation Project Manager John Hargrove. "It's a lot easier to save a kilowatt hour than to produce one."

One of the most popular rebates for small businesses is lighting, Hargrove said. Cooling systems or motion sensors for break rooms and bathrooms (they turn the lights on when someone is in the room), are also common, but a little more costly.

"The lighting side is one of the most expensive things in your business and it's a very easy thing to retrofit," Hargrove said.

Increasing a building's energy efficiency is a good investment for anyone with a long-term lease or who owns their building. If the building is aging, replacing old systems would likely improve working conditions and make your business more comfortable for customers.

"If you're going to be there long term it makes great economic sense — you'll make the money back within 4 years," Hargrove said. "And I love to focus on the fact that when you make an energy efficient improvement, you're improving the building. The replacements tend to be much higher quality. The lighting is better or the air conditioning unit operates better."

Add the Nevada Power rebate and the tax deduction and energy efficiency should be feasible — and beneficial — for most businesses.

Of course what's likely hurting small business the most is the price of gasoline. Well, there's hope there too.

Under the Energy Act of 2005 the IRS now offers a tax credit for some hybrid car owners (including businesses).

Prior to this year, some hybrids qualified for a tax deduction of up to $2,000. Now some hybrids purchased on or after Jan. 1 can qualify for a tax credit of up to $3,400. Hybrid buyers just need to save the sale paperwork and turn it in with their taxes. IRS spokesman Raphael Tulino said tax planning might be a good idea for people trying to reap the full benefits of the credit.

Qualifying hybrids available now include the 2005 and 2006 Toyota Prius ($3,150 credit), the 2006 Toyota Highlander Hybrid ($2,600 credit), the 2006 Lexus RX400h Hybrid ($2,200 credit), the 2006 Ford Escape 2WD Hybrid ($2,600 credit), the 2006 Ford Escape 4WD Hybrid ($1,950 credit) and the 2006 Mercury Mariner 4WD Hybrid ($1,950 credit).

While the cost-effectiveness of hybrids for residential users — particularly long-distance commuters — is hotly debated, they can create a significant decrease in fuel costs for small businesses that spend a lot of time driving city streets.

Between the energy efficiency tax deduction, the Nevada Power Sure Bet program and the Hybrid tax credit, helping the environment is a lot easier for small businesses.