The following devices are not eligible for the tax credit under ORS § 316.116:

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(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]