The following devices are not eligible for the tax credit under ORS 316.116:\n(1) Standard efficiency furnaces;\n(2) Air conditioning systems;\n(3) Boilers;\n(4) Standard back-up heating systems;\n(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);\n(6) Heat pump water heaters that are part of a geothermal heat pump space heating system;\n(7) Structures that cover or enclose a swimming pool;\n(8) Swimming pools, hot tubs or spas used to store heat;\n(9) Above ground, uninsulated swimming pools, hot tubs or spas;\n(10) Photovoltaic systems installed on recreational vehicles;\n(11) Conversion of an existing alternative energy device to another type of alternative energy device;\n(12) Repair or replacement of an existing alternative energy device;\n(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;\n(14) A category one alternative energy ty 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;\n(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\n(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]
Oregon Legal Code