Energy Incentives

ORS 469B.112
Ineligible devices

  • rules


The following devices are not eligible for the tax credit under ORS 316.116 (Credit for alternative energy device):

(1)

Standard efficiency furnaces;

(2)

Air conditioning systems;

(3)

Boilers;

(4)

Standard back-up heating systems;

(5)

Woodstoves or wood furnaces, or any part of a heating system that burns wood, unless the woodstove, furnace or system constitutes a premium efficiency biomass combustion device described in ORS 469B.100 (Definitions for ORS 469B.100 to 469B.118) (3)(i);

(6)

Heat pump water heaters that are part of a geothermal heat pump space heating system;

(7)

Structures that cover or enclose a swimming pool;

(8)

Swimming pools, hot tubs or spas used to store heat;

(9)

Above ground, uninsulated swimming pools, hot tubs or spas;

(10)

Photovoltaic systems installed on recreational vehicles;

(11)

Conversion of an existing alternative energy device to another type of alternative energy device;

(12)

Repair or replacement of an existing alternative energy device;

(13)

A category two alternative energy device, if the equipment or other property that comprises the category two alternative energy device is the basis for an allowed credit for a category one alternative energy device under ORS 316.116 (Credit for alternative energy device);

(14)

A category one alternative energy device, if the equipment or other property that comprises the category one alternative energy device is also the basis for an allowed credit for a category two alternative energy device under ORS 316.116 (Credit for alternative energy device); or

(15)

Any other device identified by the State Department of Energy. The department may adopt rules defining standards for eligible and ineligible devices under this section. [Formerly 469.172; 2015 c.701 §31]
§§ 469B.130 to 469B.169

(formerly 469.190 to 469.225)

Law Review Citations

16 WLR 392 (1979)

§§ 469B.100 to 469B.118

(formerly 469.160 to 469.180)

Atty. Gen. Opinions

Installation date of alternative energy devices, Department of Energy rule provisions and tax credit limitations, (1977) Vol 38, p 1198; credit from utility to customer feeding excess electrical power from residential alternative energy device back into utility's distribution system, (1977) Vol 38, p 1475


Source

Last accessed
Jun. 26, 2021