ORS 469B.297
Certificate required for tax credits

  • certification not to exceed five years
  • recertification

(1)

A certificate issued under ORS 469B.291 (Final certification) is required for purposes of obtaining tax credits in accordance with ORS 315.331 (Energy conservation projects). Except as otherwise provided in ORS 469B.298 (Recertification of eligibility), such certification shall be granted for a period not to exceed five years. The five-year period shall begin with the tax year of the applicant during which the completed application for final certification of the project under ORS 469B.291 (Final certification) is received by the State Department of Energy. If required by the department in a performance agreement, the project owner shall seek recertification during the five-year period, as provided in ORS 469B.298 (Recertification of eligibility).

(2)

If the original owner of the certificate uses any portion of the credit, the certificate becomes nontransferable.

(3)

For a transferee holding a credit that has been transferred under ORS 469B.276 (Transferability of project tax credit), the five-year period shall begin with the tax year in which the transferee pays for the credit. [2011 c.730 §47; 2015 c.545 §7]
Note: See note under 469B.276 (Transferability of project tax credit).

Source: Section 469B.297 — Certificate required for tax credits; certification not to exceed five years; recertification, 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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