The following devices are not eligible for the tax credit under ORS 316.116:
(1) Standard efficiency furnaces;
(2) Standard back-up heating systems;
(3) 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 469.160 (4)(i);
(4) Heat pump water heaters that are part of a geothermal heat pump space heating system;
(5) Structures that cover or enclose a swimming pool;
(6) Swimming pools, hot tubs or spas used to store heat;
(7) Above ground, uninsulated swimming pools, hot tubs or spas;
(8) Photovoltaic systems installed on recreational vehicles;
(9) Conversion of an existing alternative energy device to another type of alternative energy device;
(10) Repair or replacement of an existing alternative energy device;
(11) 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;
(12) 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
(13) 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. [1989 c.880 §7; 1995 c.746 §20a; 1999 c.510 §2; 2001 c.584 §7; 2005 c.832 §9; 2007 c.843 §32]
Note: See note under 469.160.
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