ORS 469B.297
Certificate required for tax credits

  • certification not to exceed five years
  • recertification

(1)

A certificate issued under ORS 469B.291 (Final certification) is required for purposes of obtaining tax credits in accordance with ORS 315.331 (Energy conservation projects). Except as otherwise provided in ORS 469B.298 (Recertification of eligibility), such certification shall be granted for a period not to exceed five years. The five-year period shall begin with the tax year of the applicant during which the completed application for final certification of the project under ORS 469B.291 (Final certification) is received by the State Department of Energy. If required by the department in a performance agreement, the project owner shall seek recertification during the five-year period, as provided in ORS 469B.298 (Recertification of eligibility).

(2)

If the original owner of the certificate uses any portion of the credit, the certificate becomes nontransferable.

(3)

For a transferee holding a credit that has been transferred under ORS 469B.276 (Transferability of project tax credit), the five-year period shall begin with the tax year in which the transferee pays for the credit. [2011 c.730 §47; 2015 c.545 §7]
Note: See note under 469B.276 (Transferability of project tax credit).

Source: Section 469B.297 — Certificate required for tax credits; certification not to exceed five years; recertification, https://www.­oregonlegislature.­gov/bills_laws/ors/ors469B.­html.

469B.100
Definitions for ORS 469B.100 to 469B.118 469B.103
Criteria 469B.106
Claim for tax credits 469B.112
Ineligible devices 469B.115
Performance assumptions and prescriptive measures for tax credits 469B.118
Forfeiture of tax credits 469B.130
Definitions for ORS 469B.130 to 469B.169 and 469B.171 469B.133
Policy 469B.136
Priority given to certain projects 469B.139
Criteria for high-performance homes, renewable energy systems, combined heat and power facilities and facilities using or producing renewable energy resources 469B.142
Annual limit to cost of facility eligible for tax credits 469B.145
Application for preliminary certification 469B.148
Transferability of facility tax credit 469B.151
Tax credit for rental housing units 469B.154
Transferability of rental housing unit tax credit 469B.157
Submissions for preliminary certification 469B.161
Final certification 469B.164
Fees for certification 469B.167
Certificate required for tax credits 469B.169
Suspension or revocation of certificate 469B.171
Assistance with facility purchase for investor-owned utility customers 469B.250
Definitions for ORS 469B.250 to 469B.265 469B.253
Application for grant 469B.256
Grant award 469B.259
Grant application fees 469B.262
Limitations on amount of potential tax credits for certified renewable energy development contributions 469B.265
Policies and procedures 469B.270
Definitions for ORS 315.331 and 469B.270 to 469B.306 469B.273
Preference given to certain projects 469B.276
Transferability of project tax credit 469B.279
Standards for energy conservation projects 469B.282
Limitation on amount receiving preliminary certification 469B.285
Application for preliminary certification 469B.288
Submissions for preliminary certification 469B.291
Final certification 469B.294
Fees for certification or recertification 469B.297
Certificate required for tax credits 469B.298
Recertification of eligibility 469B.300
Suspension or revocation of certificate or portion of certificate 469B.303
Limitations on amount of potential tax credits for energy conservation projects 469B.306
Policies and procedures 469B.320
Definitions for ORS 315.336 and 469B.320 to 469B.347 469B.323
Transferability of project tax credit 469B.326
Application for preliminary certification 469B.329
Submissions for preliminary certification 469B.332
Final certification 469B.335
Fees for certification 469B.338
Certificate required for tax credits 469B.341
Suspension or revocation of certificate or portion of certificate 469B.344
Limitation on amount of potential tax credits for transportation projects 469B.347
Policies and procedures 469B.400
Fuel blends and solid biofuels 469B.403
Biomass 469B.991
Civil penalty when contractor certificate revoked
Green check means up to date. Up to date

Current through early 2024

§ 469B.297’s source at oregon​.gov