ORS 469B.112 Ineligible devices; rules

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

Standard efficiency furnaces;

Air conditioning systems;

Boilers;

Standard back-up heating systems;

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);

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

Structures that cover or enclose a swimming pool;

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

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

Photovoltaic systems installed on recreational vehicles;

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

Repair or replacement of an existing alternative energy device;

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;

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

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.