ORS 469B.115
Performance assumptions and prescriptive measures for tax credits


(1)

In order to carry out ORS 469B.100 (Definitions for ORS 469B.100 to 469B.118) to 469B.118 (Forfeiture of tax credits), the State Department of Energy shall develop performance assumptions and prescriptive measures to determine the eligibility and tax credit amount for alternative energy devices constructed or installed in a dwelling.

(2)

The department shall use the performance assumptions and prescriptive measures to develop information for the Department of Revenue to use to allow taxpayers to determine their eligibility and tax credit amount. The State Department of Energy may review this information on an annual basis to take into consideration new technology and performance assumption accuracy.

(3)

For the purpose of determining the first year energy yield of an alternative energy device, the department shall use the following assumptions and test standards:

(a)

Solar Rating and Certification Corporation standards SRCC 100, 300, American Society of Heating, Refrigerating and Air-Conditioning Engineers 93-77, or the Air-Conditioning, Heating, and Refrigeration Institute under ANSI/AHRI/ASHRAE/ISO Standard 13256-1 test at 50 degrees Fahrenheit entering water temperature, as appropriate. The testing requirements under this paragraph do not apply to an owner-built alternative energy device.

(b)

For an alternative energy device used as a source for space heating or cooling, the heating or cooling energy load as determined by a heat loss or gain calculation performed in accordance with the methods established by the American Society of Heating, Refrigerating and Air-Conditioning Engineers. Except for an owner-built or site-built system, an alternative energy device used as a source for domestic hot water heating must meet the SRCC OG 300 systems test or comply with comparable requirements as determined by the department.

(c)

For an alternative energy device used as a source for electrical energy, the first year energy yield shall be based upon the electrical energy load of the dwelling as determined according to the procedure established by the department.

(d)

For an alternative energy device used as a source for swimming pool, spa or hot tub heating, the first year energy yield shall be based on the heating load of the swimming pool, spa or hot tub as determined according to the procedure established by the department. [Formerly 469.176; 2015 c.701 §32]

Source: Section 469B.115 — Performance assumptions and prescriptive measures for tax credits, https://www.­oregonlegislature.­gov/bills_laws/ors/ors469B.­html.

469B.100
Definitions for ORS 469B.100 to 469B.118
469B.103
Criteria
469B.106
Claim for tax credits
469B.112
Ineligible devices
469B.115
Performance assumptions and prescriptive measures for tax credits
469B.118
Forfeiture of tax credits
469B.130
Definitions for ORS 469B.130 to 469B.169 and 469B.171
469B.133
Policy
469B.136
Priority given to certain projects
469B.139
Criteria for high-performance homes, renewable energy systems, combined heat and power facilities and facilities using or producing renewable energy resources
469B.142
Annual limit to cost of facility eligible for tax credits
469B.145
Application for preliminary certification
469B.148
Transferability of facility tax credit
469B.151
Tax credit for rental housing units
469B.154
Transferability of rental housing unit tax credit
469B.157
Submissions for preliminary certification
469B.161
Final certification
469B.164
Fees for certification
469B.167
Certificate required for tax credits
469B.169
Suspension or revocation of certificate
469B.171
Assistance with facility purchase for investor-owned utility customers
469B.250
Definitions for ORS 469B.250 to 469B.265
469B.253
Application for grant
469B.256
Grant award
469B.259
Grant application fees
469B.262
Limitations on amount of potential tax credits for certified renewable energy development contributions
469B.265
Policies and procedures
469B.270
Definitions for ORS 315.331 and 469B.270 to 469B.306
469B.273
Preference given to certain projects
469B.276
Transferability of project tax credit
469B.279
Standards for energy conservation projects
469B.282
Limitation on amount receiving preliminary certification
469B.285
Application for preliminary certification
469B.288
Submissions for preliminary certification
469B.291
Final certification
469B.294
Fees for certification or recertification
469B.297
Certificate required for tax credits
469B.298
Recertification of eligibility
469B.300
Suspension or revocation of certificate or portion of certificate
469B.303
Limitations on amount of potential tax credits for energy conservation projects
469B.306
Policies and procedures
469B.320
Definitions for ORS 315.336 and 469B.320 to 469B.347
469B.323
Transferability of project tax credit
469B.326
Application for preliminary certification
469B.329
Submissions for preliminary certification
469B.332
Final certification
469B.335
Fees for certification
469B.338
Certificate required for tax credits
469B.341
Suspension or revocation of certificate or portion of certificate
469B.344
Limitation on amount of potential tax credits for transportation projects
469B.347
Policies and procedures
469B.400
Fuel blends and solid biofuels
469B.403
Biomass
469B.991
Civil penalty when contractor certificate revoked
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