Oregon Law
Law as of Jan 1, 2026
Chapter contents
469B.100Definitions for ORS 469B.100 to 469B.118; rules 469B.103Criteria; federal standards; rules 469B.106Claim for tax credits; eligibility; contents; contractor system certification; rules 469B.109[Formerly 469.171; 2012 c.45 §13a; repealed by 2015 c.701 §36] 469B.112Ineligible devices; rules 469B.115Performance assumptions and prescriptive measures for tax credits 469B.118Forfeiture of tax credits; revocation of contractor certificate; inspection; effect of failure to allow inspection; collection 469B.130Definitions for ORS 469B.130 to 469B.169 and 469B.171; rules 469B.133Policy 469B.136Priority given to certain projects; criteria; rules 469B.139Criteria for high-performance homes, renewable energy systems, combined heat and power facilities and facilities using or producing renewable energy resources; rules 469B.142Annual limit to cost of facility eligible for tax credits; discretion of director; rules 469B.145Application for preliminary certification; eligibility; contents of application; fees; rules 469B.148Transferability of facility tax credit; effect on taxes reported by public utility; rules 469B.151Tax credit for rental housing units; eligibility 469B.154Transferability of rental housing unit tax credit; rules 469B.157Submissions for preliminary certification; alteration, conditions, suspension or denial of preliminary certification 469B.161Final certification; eligibility; contents of application 469B.164Fees for certification; rules 469B.167Certificate required for tax credits; certification not to exceed five years 469B.169Suspension or revocation of certificate; forfeiture of tax credits; collection 469B.171Assistance with facility purchase for investor-owned utility customers 469B.250Definitions for ORS 469B.250 to 469B.265 469B.253Application for grant; fees 469B.256Grant award; performance agreement; denial; limitations; forfeiture 469B.259Grant application fees; rules 469B.262Limitations on amount of potential tax credits for certified renewable energy development contributions; allocation; rules 469B.265Policies and procedures; standards for single renewable energy production system; rules 469B.270Definitions for ORS 315.331 and 469B.270 to 469B.306 469B.273Preference given to certain projects; criteria 469B.276Transferability of project tax credit; recertification; determination of prices; rules 469B.279Standards for energy conservation projects; rules 469B.282Limitation on amount receiving preliminary certification 469B.285Application for preliminary certification; eligibility; contents; fees; certification to remain valid for three years; rules 469B.288Submissions for preliminary certification; alteration, conditions, suspension or denial of preliminary certification 469B.291Final certification; eligibility; contents of application; performance agreement; rules 469B.294Fees for certification or recertification; rules 469B.297Certificate required for tax credits; certification not to exceed five years; recertification 469B.298Recertification of eligibility 469B.300Suspension or revocation of certificate or portion of certificate 469B.303Limitations on amount of potential tax credits for energy conservation projects; allocation; rules 469B.306Policies and procedures; standards for single energy conservation project; rules 469B.320Definitions for ORS 315.336 and 469B.320 to 469B.347 469B.323Transferability of project tax credit; determination of prices; rules 469B.326Application for preliminary certification; eligibility; contents; fees; certification to remain valid for three years; rules 469B.329Submissions for preliminary certification; alteration, conditions, suspension or denial of preliminary certification 469B.332Final certification; eligibility; contents of application; rules 469B.335Fees for certification; rules 469B.338Certificate required for tax credits; certification not to exceed five years 469B.341Suspension or revocation of certificate or portion of certificate 469B.344Limitation on amount of potential tax credits for transportation projects 469B.347Policies and procedures; standards for single transportation project; rules 469B.400Fuel blends and solid biofuels; qualification for tax credits; rules 469B.403Biomass; eligibility for tax credits; rates 469B.407[2016 c.29 §15; repealed by 2019 c.483 §25] 469B.450Rebates for home energy efficiency retrofits; rebates for high-efficiency appliance and nonappliance upgrades 469B.460Heat Pump Deployment Program; eligibility requirements; performance agreement; use of grant funds; reports; rules 469B.463Heat Pump Deployment Advisory Council 469B.466Heat Pump Deployment Fund; biennial reports 469B.480Grants to assist landlords with providing community cooling spaces 469B.991Civil penalty when contractor certificate revoked

Chapter 469B — Energy Incentives; Tax Credits; Grants

ORS 469B.148 Transferability of facility tax credit; effect on taxes reported by public utility; rules

(1)

The owner of a facility may transfer a tax credit for the facility in exchange for a cash payment equal to the present value of the potential tax credit, as determined at the time of the application for preliminary certification.

(2)

The State Department of Energy shall establish by rule a formula to be employed in the determination of prices of credits transferred under this section. In establishing the formula the department shall incorporate inflation projections and market real rate of return.

(3)

The department shall recalculate credit transfer prices quarterly, employing the formula established under subsection (2) of this section.

(4)

Notwithstanding any other provision of law, a tax credit transferred pursuant to this section does not decrease the amount of taxes required to be reported by a public utility.

Official sources · 2Tap to view provenance and version history

Online copy of the published ORS edition

Provenance

Version history

Earlier statutory text is available in an ingested published ORS edition.