Section 469B.112 - Ineligible devices; rulesThe following devices are not eligible for the tax credit under ORS 316.116:
(1) Standard efficiency furnaces;(2) Air conditioning systems;(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.Amended by 2015 Ch. 701,§ 31, eff. 10/5/2015.