Transferability of rental housing unit tax credit
- • rules
(1) The owner of a rental housing unit may transfer a tax credit for energy conservation measures installed in rental housing units under ORS 469B.151 (Tax credit for rental housing units) in exchange for a cash payment equal to the present value of the tax credit. To be eligible for a transfer, the energy conservation measures must have been recommended in an energy audit as provided in ORS 469.633 (Investor-owned utility program) or 469.651 (Publicly owned utility program).
(2) The State Department of Energy may establish by rule uniform discount rates to be used in calculating the present value of a tax credit under this section. [Formerly 469.208; 2017 c.727 §15]
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