Q. Can an air duct be installed directly above an electrical panel?
A. No, the footprint space (width and depth of the equipment) extending from the floor to a height of 6 feet above the equipment or to the structural ceiling — whichever is lower — must be dedicated for the electrical installation. No piping, duct, or other equipment foreign to the electrical installation can be installed in this dedicated footprint space [110.26(F)].