2021 Oregon Revised Statutes
Volume : 13 - Housing, Games, Environment
Chapter 469B - Energy Incentives; Tax Credits; Grants
Section 469B.112 - Ineligible devices; rules.
The following devices are not eligible for the tax credit under ORS 316.116:
(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 (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;
(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; 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]
