A 11 ID 3 ^5^45

MBS

publications

NBSIR 79-1705

State Solar Energy Legislation

of 1977: A Review of Statutes

Relating to Buildings

Robert M. Eisenhard

Laura A. Santucci

Building Economics and Regulatory Technology Division

Center for Building Technology

National Engineering Laboratory

U.S. Department of Commerce

National Bureau of Standards

Washington, D.C. 20234

February 1979

Prepared for Department of Energy

Office of Conservation and Solar Applications

Washington, D.C. 20545

and

Department of Housing and Urban Development

Division of Energy, Building Technology and Standards

Washington, D.C. 20410

NBSIR 79-1705

STATE SOLAR ENERGY LEGISLATION

OF 1977: A REVIEW OF STATUTES

RELATING TO BUILDINGS

taw if Hanterts SEP l -1 197S>

PvD~t (V C6 - Cl- Y'C

Robert M. Eisenhard

Laura A. Santucci

Building Economics and Regulatory Technology Division

Center for Building Technology

National Engineering Laboratory

National Bureau of Standards

Washington, D.C. 20234

February 1 979

Prepared for Department of Energy

Office of Conservation and Solar Applications

Washington, D.C. 20545

and

Department of Housing and Urban Development

Division of Energy, Building Technology and Standards

Washington, D.C. 20410

U.S. DEPARTMENT OF COMMERCE, Juanita M. Kreps, Secretary

Jordan J. Baruch, Assistant Secretary for Science and Technology

NATIONAL BUREAU OF STANDARDS, Ernest Ambler, Director

TABLE OF CONTENTS

Page

ABSTRACT iv

1. BACKGROUND 1

2. PURPOSE AND SCOPE 3

3. LEGISLATIVE SUMMARY 3

4. STATE LEGISLATIVE REVIEW 16

LIST OF TABLES AND FIGURES

TABLE 1 - Acts Relating to Solar Energy, 1974-1977 2

FIGURE 1 - States with Acts Providing for Property Tax Incentives

for Use of Solar Energy in Buildings 4

FIGURE 2 - States with Acts Providing for Income Tax Incentives for Use

of Solar Energy in Buildings 6

FIGURE 3 - States with Acts Providing for Sales Tax Incentives for Use

of Solar Energy in Buildings 9

FIGURE 4 - States with Acts Relating to Zoning or Easements 10

FIGURE 5 - States with Acts Providing for Solar Standards, Certification

and Codes 11

FIGURE 6 - States with Acts Providing Support of Research, Development,

Promotion or Investigation of Solar Energy. ... 13

FIGURE 7 - States with Acts Providing for Analyses of Life-cycle Cost of

Buildings Including Solar Energy and for State Buildings

Using Solar Energy 14

FIGURE 8 - States with Acts Providing Loans for Solar Installations and

for Regulations Relating to Utility Rates and Solar Energy. . . 15

APPENDICES

A - State Forms, Instructons, Data A-l

B - State Legislation B-l

iii
ABSTRACT

This report reviews State legislation on solar energy, as applied to

buildings, which was enacted in 1977. Acts involve tax incentives, sun

rights, standards for solar units, and State support or promotion of solar

research, solar demonstrations, and solar loans. The Acts are identified

and abstracted, and responsible State agencies and officials identified.

The Acts, supporting forms and other documents are included in the

Appendices

Keywords: Buildings; design; energy; legislation; solar; standards; State.

iv
1 . Background

From ancient times, the sun has been known as a source of energy, but

only sporadic short-lived attempts were made to harness this available

heat and power. In the early 20th century solar water heaters made

their appearance on rooftops in Arizona, California, and Florida. However, low-cost, mass-produced water heaters using cheap natural gas or electricity put an end to most of this early use. By mid-century solar

water heaters were becoming popular in Israel, Japan, and Australia.

The impact of the oil embargo of 1973, with the resulting recognition

of United States dependence on dwindling fossil fuels, rekindled national

interest in the power of the sun. This report provides a review of

building related solar legislation passed by the States in 1977 and a graphic update of all State enactments in this area since 1974. By

bringing together in one volume the Acts, as well as implementation

information, it is hoped that the future solar legislative process will

be aided and the solar community assisted in identifying the types and

extent of incentives, standards, and research and development activities which are being undertaken.

The interest in solar energy at the State level continued to escalate in

1977. Legislation was passed by 33 States dealing with the application

of solar energy to buildings. There were 72 bills enacted into law as compared to 44 in 1976^ and 34 in 1974 and 1975. ^ Table 1 indicates

State legislation passed in 1977, as well as in the preceeding three

years. As of the end of 1977, a total of 40 States have adopted one

or more solar related bills.

The bills enacted had the common goal of encouraging the early acceptance

and therefore full commercialization of solar devices to provide hot water

heating and space heating and cooling of buildings. The bills include

tax incentives, standards and certification, loans, easements, demonstrations, research and development, and methods of providing information

to the public which can shorten the normal time required to introduce

this new technology which will ease the strain on the dwindling supply

of fossil fuels. Solar energy continues to provide an easily understood

energy source that will be limitless, unrestricted, essentially non- polluting, useful in many locations without long transmission lines or costly transport, and relatively safe with normal precautions. With

popular suppport, the State legislatures have pressed on in many instances

to pass a wide array of solar related Acts.

Eisenhard, Robert M. , National Bureau of Standards, "State Solar Energy

Legislation of 1976: A Review of Statutes Relating to Buildings," NBSIR

77-1297, September 1977.

2 .. Eisenhard, Robert M. , National Bureau of Standards, A Survey of State

Legislation Relating to Solar Energy," NBSIR 76-1082, April 1976.

1
STATE

ACTS

RELATING

TO

SOLAR

ENERGY

1974 - 77

TAX

INCENTIVES

1

EASEMENTS

&

ZONING

STANDARDS

AND

OR

CERTIFICATION

CODE

PROVISIONS

PROVIDE

STATE

PROMOTION.

INVESTIGATION

OR

R&D

_

J

STATE

BUILDINGS

TO

USE

SOLAR LIFE

CYCLE

COST

ANALYSES

AND

FEASIBILITY

OF

NON

FOSSIL

FUEL

IN

STATE

OWNED/ASSISTED

BUILDINGS

SOLAR

LOANS

UTILITIES

&

SOLAR

REAL

PROPERTY

INCOME SALES

Alabama

Alaska * •

Arizona • • * •

Arkansas * • *

California * 1 9 * • • * * •

Colorado • * • • •

Connecticut • * •

Delaware

Florida 9 9 • •

Georgia • • •

Hawaii • 9 • * *

Idaho 9

Illinois • * * *

Indiana •

Iowa • *

Kansas * • * *

Kentucky •

Louisiana Maine * * •

Maryland • * •

Massachusetts • • 9 *

Michigan • • •

Minnesota 9 * *

Mississippi Missouri Montana 9 * •

Nebraska *

Nevada * • New Hampshire • New Jersey * * New Mexico r~ • * * 9 • New York * * 9

North Carolina * * 9 •

North Dakota • * *

Ohio 9

Oklahoma * * *

Oregon • * 9 * * i *

Pennsylvania Rhode Island * •

South Carolina South Dakota •

Tennessee

Texas * • • * *

Utah *

Vermont •

Virginia • * 9

Washington * * 9 •

West Virginia Wisconsin * *

Wyoming

Totals 27 17 6 6 ii 2 25 2 15 3 5

• 1974 - 1976 LEGISLATION 1 Not approved by voters * 1977 LEGISLATION TABLE 1

2
2. Purpose and Scope

This report provides detailed information on activities of State

legislatures in 1977 in regard to solar energy. A number of sources were contacted to obtain information on State legislation and several

listings were checked to ensure total coverage. Information has been

obtained from the National Conference of State Legislatures^, the

National Solar Heating and Cooling Information Center , the U.S.

Department of Housing and Urban Development , and from various State

agencies in order to provide one publication surveying the total 1977

legislative output.

Hopefully, all solar legislation relating to or impacting on buildings

has been identified; however, it is possible that some significant

legislation may have been overlooked. In some instances State programs

involving solar energy are not specifically authorized by new legislation.

Therefore, solar programs may be underway under the general authority of an energy agency or a building regulatory agency. Table 1 should not

be construed to include all ongoing programs but only those for which

specific new legislation has been identified.

3. Legislative Summary

In many States, the provision of tax incentives to encourage the

installation and use of solar energy devices continues to play a large

part in the solar legislative program.

3 . 1 Real Property Tax Incentives

Ten States (Figure 1) enacted real property tax incentives bringing the

total number of States with programs in this category to 27.

3 "Energy Report to the States," National Conference of State Legislatures,

Vol. 4, No. 8, April 28, 1978.

^ "State Solar Legislation," National Solar Heating and Cooling Information

Center, July, 1978.

^ "HUD Solar Status," U.S. Department of Housing and Urban Development,

HUD-PDR-189-7, January 1978.

3
MN

4
Kansas HB 2618 provides for reimbursement of 35% of tax paid on property

equipped with a solar energy system capable of providing 70% of the

energy needed to heat or cool the structure. The reimbursement will

run for 5 years.

Maine HP 1645/LD 1845 provides an exemption from property taxation of

solar energy equipment for 5 years.

Nevada AB 277 provides for a tax allowance equal to the amount the solar

system would have increased the property tax.

New Jersey AB 1801 provides a property tax assessment reduction equal

to the assessed value of the solar system through 1982.

New York SB 3629A/AB 5147A (amended by SB 6869/AB 8995) provides an assessment exemption for a solar system for 15 years.

Texas SJR 53 allows voters to approve a State Constitutional amendment

authorizing the legislature to exempt solar and wind powered energy

devices from property taxes. The voters approved the amendment on November 7, 1978.

Virginia HB 1404, following up on a 1976 Constitutional amendment,

enables municipalities to provide a whole or partial property tax

exemption for solar devices. The exemption is to be permitted for not

less than five years.

Washington HB 388 allows a 7-year property tax assessment exemption for

solar related equipment.

North Carolina HB 607 provides a property tax assessment exemption . for all equipment used exclusively for solar purposes.

Rhode Island HB 5583 provides that a building equipped with solar devices

will be assessed at a value no greater than a building with conventional

equipment

.

California SB 146 and SCA 15 allowed a property tax exemption for

solar devices, but it did not receive the required voter approval in

the June 1978 primary election.

In addition, Arizona, Connecticut, Indiana, Oregon, and New Hampshire

modified or clarified property tax incentives already in existence.

3 .2 Income Tax Incentives

Nine States (Figure 2) have added income tax incentives in 1977 bringing

the total to 17.

Arkansas SB 53 provides that a homeowner can deduct from his gross

income the entire cost of purchase and installation of a solar device

as well as any other energy saving equipment.

5
6
North Dakota HB 1479 allows a credit against tax of 5% of the total

cost of the solar system including acquisition, installation, redesigning, and remodeling for a two-year period.

Oklahoma HB 1322 allows a tax credit for installing a solar device in

a private residence of 25% of the cost of construction or $2,000,

whichever is less. If the credit exceeds liability, the credit can be

carried forward for five years.

Alaska HB 329 provides a tax credit for residential solar installations

of 10% of the cost, not to exceed $200.

Oregon SB 339 provides a tax credit for a residential application of

25% of the cost of the device or $1,000, whichever is less, that may be

carried forward for five years.

California AB 1558, increasing its tax credit over 1976, allows a tax

credit of 55% of the cost not to exceed $3,000 for a single-family

dwelling. Where costs exceed $6,000 on other structures, the credit

can be $3,000 or 25% of the cost, whichever is greater.

North Carolina HB 1003 allows both a personal and corporate income tax

credit for solar installations of 25% of the cost or $1,000, whichever

is less. The credit can be carried forward for the three succeeding

years

.

Colorado HB 1519 allows a deduction from gross taxable income of the

cost of the solar device.

Montana SB 167 allows for residential solar installations, a tax credit

of 10% of the first $1,000 of cost and 5% of the next $3,000. Credit

may be carried forward for four years.

Wisconsin AB 1019 provides a corporate business deduction of all costs

of an alternative energy device or an individual income tax credit on a sliding scale of from 30% to 8% of the cost, depending on the year of

installation and whether applied to new or existing buildings.

Arizona which previously allowed a 36-month amortization period for

solar devices, provides in HB 2068 for a 35% credit for the cost of a solar installation in a taxpayer's residence. The credit cannot

exceed $1,000 and declines 5% per year until it ends with the 1984

tax year.

Kansas which provided an income tax credit in 1976 and allowed a 60-month

business property amortization, describes a subsequent owner's amortization authority in SB 14.

7
3.3

Sales Tax Incentives

Three States (Figure 3) provided sales tax incentives, which brings the

total to six.

Arizona HB 2063 providing a sales and use tax exemption for solar devices,

extends through 1984 and Maine HP 1645/LD 1845 provides a sales tax rebate

that is effective through 1982.

Connecticut HB 5266 (Substitute) provides a sales tax exemption for solar

collectors purchased prior to September 30, 1982.

Texas HB 858 amends HB 546 (1975), which provided sales and franchise

tax exemptions, to allow companies engaged exclusively in the installing

of solar devices to take advantage of the law.

3

.4

Zoning or Easements

Solar zoning or easements Acts (Figure 4) were passed in four States

as follows:

Maryland HB 360 North Dakota HB 1069

New Mexico HB 294 Kansas HB 2096

Six States now have laws relating to easements or zoning.

3.5

Standards, Certification and Codes

Acts involving solar standards, certification, or rules and regulations

(Figure 5) were enacted by eight States as follows:

California

New Jersey

New Mexico

New York

Oregon

Virginia

Washington

Wisconsin

AB 1512

AB 1558

AB 1801

SB 160 & 387

AB 5147A/SB 3629A

SB 572

HB 1404

HB 388

AB 1019

This brings the total number of States with this type of legislation,

including code provisions, to thirteen.

8
9
WY

10

Figure 4-

STATES

WITH

ACTS

RELATING

TO

ZONING

OR

EASEMENTS
r«*

i

CD

.2

i£L TD

r^

r*- 09

11

Figure

5

-

STATES

WITH

ACTS

PROVIDING

FOR

SOLAR

STANDARDS,

CERTIFICATION

AND

CODES
3.6 Solar Research and Development

Four States (Figure 6) provided for State support for solar research and

development, promotion, or investigation. Ten others added to laws previously enacted in this area. These State Acts are:

Illinois HB 1279 Arizona HB 2062

Oregon SJR 32 Arkansas HB 809

SJR 18 Colorado HB 1055

SB 572 Georgia HR 378

Texas HB 1799 HR 208-823

Utah SCR 1 Hawaii SCR 86 (SR62)

SCR 2 Minnesota SF 1467

SJR 37 HF 875

HF 552

New Mexico SB 160 & 387

North Carolina HB 654

Rhode Island SB 1232A

Virginia HB 1451

.7 State Buildings and Life-Cycle Analysis

Nine States provided Acts or Resolutions relating to the use of

solar energy in State funded buildings (Figure 7). Activities would

range from studying costs and benefits to a mandate for supplemental

solar water heating (California SB 150) on State owned new construction,

unless exempted by the State Architect. Also, Iowa SF 155 appropriated

$200,000 for a solar demonstration unit for the statehouse complex.

In addition to the California and Iowa Acts there were these:

Hawaii

Illinois

Kansas

Minnesota

Nebraska

Oklahoma

Texas

HR 427

HB 1749

SCR 1601

HF 1631

LB 549

HJR 1013

HSR 24

3.8 Loans, Utilities and Solar

Three State acts (Figure 8) addressed solar loans. These are Massachusetts

HB 389, Minnesota HF 875, and Oregon SB 477.

Three additional States (Figure 8) provided Acts relating to utility rates

and solar energy as follows: Hawaii SB 995, Illinois HB 747 and Oklahoma

HB 1322. The Hawaii Act provides a role for the Public Utilities Commission

in the sale of energy produced from non-fossil fuel to public utilities

for distribution to consumers. The Illinois Act prohibits higher rates

for public utility supplied electricity to solar users through 1982. The

Oklahoma Act provides that a public utility cannot increase rates or enforce

a surcharge on the basis of solar energy use or installation by a consumer.

12
13

Figure

6

-

STATES

WITH

ACTS

PROVIDING

SUPPORT

OF

RESEARCH.

DEVELOPMENT.

PROMOTION

OR

INVESTIGATION

OF

SOLAR

ENERGY
WA

14

AND

FOR

STATE

BUILDINGS

USING

SOLAR

ENERGY
WY

15

UTILITES &

SOLAR [|

Enacted

prior

to

1977

Plf

Enacted

in

1977

Figure 8-

STATES

WITH

ACTS

PROVIDING

LOANS

FOR

SOLAR

INSTALLATIONS

AND

FOR

REGULATIONS

RELATING

TO

UTILITY

RATES

AND

SOLAR

ENERGY
In addition, Arkansas HB 809 allows the Public Service Commission wide

authority in regard to utilities and the use of solar and other energy

related technologies.

4. State Legislative Review

Data for each Act include the chapter number in the laws of 1977, the

approval and effective dates, a brief abstract, and the legal citation.

To facilitate access to detailed information on program development or legislative effectiveness, the responsible State agency and name of the

State official are listed. Forms and documents used to implement the

law and additional information, whenever available, also are listed.

Appendix A indues many State forms, documents, and other informational

State publications. Appendix B includes each State Act or the critical

solar energy related portion of several of the larger Acts.

Key to Legislative Abbreviations

SB - Senate Bill

AB - Assembly Bill

HB - House Bill

HF - House File

LB - Legislative Bill (Unicameral legislature)

SR - Senate Resolution

SCR - Senate Concurrent Resolution

SJR or JRS - Senate Joint Resolution

SCA - Senate Constitutional Amendment

HR - House Resolution

HSR - House Simple Resoultion

HJR ~ House Joint Resolution

AJR ~ Assembly Joint Resolution

LR - Legislative Resolution (Unicameral legislature)

ACR - Assembly Concurrent Resolution

Definitions

A bill is a form or draft of a proposed statute presented to a legislature.

Bills may be proposed in any body of the legislature, such as the Senate,

House, or Assembly. A bill is termed a "House Bill" or "Senate Bill"

depending on the legislative body which originally proposed the statute.

The term "Assembly" is equivalent to the term "House." Some states use

the term "file" for bill. Joint resolutions are processed similarly to

bills and become law in the same manner. As with bills, the House or Senate designation indicates the place of origin. Concurrent resolutions

affect the operations of both Houses and normally are not legislative.

Concurrent resolutions are used to express facts, principles, opinions,

and purposes of the body. Upon passage, they are published but normally

do not receive Executive action. Simple resolutions affect the operation

of one legislative body and are preceded by the designation of the body

involved. If passed, they are published in an appropriate document.

Each State's use of the numerous terms may vary.

16
INDEX TO STATE ACTS AND RESOLUTIONS

Pag(

Alaska

HB 329

(Committee Substitute). . . 19

Arizona

HB 2062

HB 2063

HB 2068

Arkansas

SB 53

HB 809 . . 21

California

SB 146

SB 150 . . 22

AB 1512

AB 1558 . . 24

SCA 15

Colorado

HB 1055 ........

HB 1519 . . 26

Connecticut

SB 175 (Substitute) . . . . 26

HB 5266 (Substitute). . . . 27

Georgia

HR 208-823

HR 378 .

Hawaii

SB 995

SCR 86 (also SR 62) . . . . 29

HR 427

Illinois

HB 747

SB 944

HB 1279

HB 1749 . . 32

Indiana

SB 420

Iowa

SF 155

Page

Kansas

SB 14 34

HB 2096 34

HB 2618 35

SCR 1601 35

Maine

HP 1645/LD1845 36

Maryland

HB 360 36

Massachusetts

HB 389 37

Minnesota

SF 1467 37

HF 522 38

HF 875 38

HF 1631 39

Montana

SB 167 39

Nebraska

LB 549 40

Nevada

AB 277 40

AJR 7 41

New Hampshire

HB 1064 41

New Jersey

AB 1801 42

New Mexico

SB 160 and 387 43

HB 294 43

New York

SB 3629A (AB 5147A). . . 44

SB 6869 (AB 8995). ... 44

17
Page

North Carolina

HB 607 45

HB 654 45

HB 1003 • 46

North Dakota

HB 1069 46

HB 1479 47

Oklahoma

HJR 1013 47

HB 1322. ... 48

Oregon

SB 339 49

SB 477 • 50

SB 572 50

SJR 18 51

SJR 32 51

Rhode Island

SB 1232A 52

HB 5583 52

Texas

HB 858 53

HB 1799. 53

SJR 53 • 54

HSR 24 • 54

Utah

SCR 1 55

SCR 2 • 55

SJR 37 56

Virginia

HB 1404 • 56

HB 1451 57

Washington

HB 388 (2nd Substitute). • 57

Wisconsin

AB 1019 • 58

18
Committee

Substitute

HB

329

HB

2062

Chapter

94

Chapter

58

Approval

Date:

June

4,

1977

Approval

Date:

May

18,

1977

Effective

Date:

June

5,

1977

Effective

Date:

May

18,

1977

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29

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342

Approval

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16,

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obtaining

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federal

funding

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not

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forthcoming. A

$30,000

grant

has

been

received

with

which

to

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program

is

also

waiting

for

federal

guidelines 
HR

378

SB

995

Approval

Date:

House -

March

7,

1977,

Senate -

March

8,

1977

Act

102

Effective

Date:

March

8,

1977

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May

1A,

1977

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14,

1977

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"Solar

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Hawaii

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the

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Islands

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the

Pacific,

Department

of

Planning

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March

1978
ILLINOIS

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33

"Solar

Business

in

Iowa,"

United

States

Department

of

Energy,

February

1977.

"Solar

Demonstration

Grants,"

Iowa

Energy

Policy

Council.

"Solar

Energetics

Technology

Program,"

Scott

Community

College

"What

Makes

Solar

Energy

Tick?

The

Principles

of

Solar

Energy

Conversion

Simply

Explained,"

Iowa

Energy

Policy

Council.
KANSAS

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35

ADDITIONAL

INFORMATION
HP

1645/LD

1845

HB

360

Public

Law

542

Chapter

934

Approval

Date:

July

22,

1977

Approval

Date:

May

26,

1977

Effective

Date:

October

24,

1977

Effective

Date:

July

1,

1977 ICLop >>

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36

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FORMS

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294

Chapter

347

Chapter

169

Approval

Date:

April

7,

1977

Approval

Date:

April

1,

1977

Effective

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17,

1977

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49

Dr.

Fred

Miller,

Director

Oregon

Department

of

Energy

111

Labor

and

Industries

Building

Salem,

Oregon

97310

(503)

378-4040
SB

477

SB

572

Chapter

315

Approval

Date:

July

26,

1977

Approval

Date:

July

11,

1977

Effective

Date:

This

Act

did

not

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50

FORMS

OR

OTHER

DOCUMENTS
SJR

18

SJR

32

Approval

Date:

March

1,

1977

Approval

Date:

July

21,

1977

Effective

Date:

May

9,

1977

Effective

Date:

This

constitutional

amendment

was

defeated

by

the

electorate

on

November

8,

1977

(special

election)

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52

FORMS

OR

OTHER

DOCUMENTS

According

to

Rhode

Island

officials,

these

solar

systems

must

meet

the

"HUD

Intermediate

Minimum

Property

Standards

Supplement

for

None

Solar

Heating

and

Domestic

Hot

Water

Systems."
HB

858

HB

1799

Chapter

584

Chapter

838

Approval

Date:

June

15,

1977

Approval

Date:

June

16,

1977

Effective

Date:

August

29,

1977

Effective

Date:

September

1,

1977

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53

No

standard

form

exists.

To

claim

this

exemption

the

organization

August

1978

must

send a

type

written

letter

requesting

the

exemption,

including

Articles

of

Incorporation

and

an

outline

of

past

and

future

activities

relating

to

manufacture,

sale

or

installation

of

solar

systems.
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56

ADDITIONAL

INFORMATION
HB

1451

HB

388

(2nd

Substitute)

Chapter

601

Chapter

364

Approval

Date:

March

31,

1977

Approval

Date:

July

14,

1977

Effective

Date:

July

1,

1977

Effective

Date:

September

22,

1977

CO CD

H

Xu o M m 4-1 CM cd M G CO

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C

G cd fC CO@ rH •H 0 o Cd rH 4-» G XI G 4-1 rH •H •H 4-1 O o rH •H C G > U 42 G •

4-1 CO CO cd cd o < G rH

M

aMG Sn •H CD 4-1 cj o 0 S 4-1 O O i—1 4-1 Mi 42 CD CO CO

CD 3 G •H

G

a pX CD 4-1 CO

X a. a» as 4-1

O a; 0 rH

H

G CD

a> •H

X 00 c rH (D rH rH fG CO

G *rl

G CD Sn rH

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4-1 •h

a •H > 00O CD a)

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CD •H

O

O CD CO 4-1 42 CO CD So

a CO o aG 42! -H •H

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Q

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CD 22

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4-1 c 3 CO 4—1 <D MH 4-1 PX 4-1 42

CD

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G a>G MH

4-» 0 cd cd

m

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CO CJ Mi

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Plj CD

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57

ADITIONAL

INFORMATION

"Application

for

Exemption

on

Solar

Energy

Systems,”

Real

Property

Form

Rev

64

0013

(8-77).

Federal

funds

have

not

been

forthcoming

for

this

project.

"Information

and

Instructions

for

Application

for

Exemption

of

"Buying

Solar,"

June

1976

(Virginia

reprint

of

FEA

publication).

Solar

Energy

Systems."
WISCONSIN

RESPONSIBLE

STATE

AGENCY

AND

OFFICIAL

X3

CDBxu3

CL

<D a o c X O 3 X X 3 r*^ o Hi > 0) 3 r^. H 3 3 3 X So •H co Z 3 CO Z H cd Z >

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<3

M

X 3 * 06 AJ 3 CO o pH

•H o vD

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a CD CM CM 3 a o w rH SO Z 2

00

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X •H 3 O

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ONM 3 •H CJ CJ

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CM CD St 3 3 CD CJ CJ , | CD . > AJ < < 3 CD So X CD CO CD X X St CL CD Hi CL CL X • <2

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58
Appendix A State Forms, Instructions, Additional Information

Page

ALASKA HB 329 (Committee Substitute)

- DR 600 1977 "Resident Alaska Individual Income Tax Return", p. 8, Line 35... A-5

- "Line-By-Line instructions for forms DR 600," p.9 A-6

- DR 600 PR "1977 Part Year or Non-Resident Alaska Individual Income

Tax Return", p. 16, line 53 A

- "Line-By-Line Instructions for form DR 600PR," p. 17 A-8

ARIZONA HB 2068

- Form 140-CR, "Tax Credits for Solar Energy Devices....," Arizona

Department of Revenue A

ARIZONA ADDITIONAL INFORMATION

- "Acces-Energy" Volume 3 No. 1 June July 1978 A-10

- "Arizona Solar Energy Directory - Products, Services and Information,"

October 1977 (cover, inside cover, table of contents) A-14

- "Harvesting the Sun - Digest of Major Solar Legislation,"

(cover only of 19 pages) A-17

- "Solar Energy" A-18

- "Solar Consumer Guide No. 1" A-23

ARKANSAS SB 53

- Long Form 1000-L "1977 State of Arkansas Individual Income Tax

Return," p. 3, line 29 A-26

- "Instructions for completion of page 3. Itemized Deductions," p. 4 A-27

CALIFORNIA AB 1512

- "Guidelines for Certification of Solar Energy Equipment" (Cover and table

of contents of 47 pages) A-28

- "Standards and Procedures - Accreditation of Testing Laboratories for

Solar Components and Systems" (Cover and table of contents of 4 pages) A-30

CALIFORNIA AB 1558

- FTB 3805 L "Statement to Support Solar Energy Credit" A-32

- "General Requirements and Tax Credit Form Instructions" A-33

- "California Solar Tax Credit" A-36

COLORADO HB 1519

- "1977 Colorado State Corporation Income Tax Return," Form 112, p. 1,

lines 2(d) and 4(d) A-39

- "Instructions For Form 112," p. 1 and p. 2 A-40

CONNECTICUT SB 175 (substitute)

- M-44, "Tax Exemption Application, Solar Energy Systems” A-42

A-l
ILLINOIS SB 944

Page

- "Application for Valuation Under Section 20d-3 of the Revenue

Act of 1939 Relative to Solar Energy Heating or Cooling Systems" A-43

- "The Illinois Program for Comprehensive Solar Energy Legislation,"

June 1977 (Cover and table of contents of 34 pages) A-44

INDIANA SB 420

- Form SEC-1 "Statement for Deduction of Assessed Valuation

Attributed to Solar Energy System" A-46

IOWA ADDITIONAL INFORMATION

- "Iowa Energy Bulletin" (p. 1 of 8 pages) A-47

- "Solar Business in Iowa” (cover and index of 34 pages) A-48

- "Solar Demonstration Grants" A-50

- "Solar Energetics Technology Program" A-51

- "Solar Legislative Priorities - Iowans Respond" (cover only of 12 pages) A-53

- "What makes Solar Energy Tick? The Principles of Solar Energy

Conversion Simply Explained" A-54

KANSAS SB 14

- Form K 35 - "Kansas Solar Energy Credit Schedule" A-57

- Form K 35a - "Kansas Certification of Solar Energy Transfer" A-59

KANSAS SCR 1601

- Consideration of Solar Energy Utilization, Appendix B from "Manual of

Standards and Procedures” A-60

MAINE HP 1645/LD 1845

- "Application for Sales Tax Exemption for the Purchase of Solar Energy

Equipment as Authorized by M.R.S.A. Section 1760, Subsection 37" A-61

MASSACHUSETTS ADDITIONAL INFORMATION

- "Solar Bibliography - A Review of Solar Information and Literature" A-62

- "The Solar Energy Industry - A List of Solar Builders, Companies,

Manufacturers, and Consulting Architectural, Engineering and Research

Firms" (cover only) A-65

- "The Use of Solar Energy for Space Heating and Hot Water: Technical

Description, Economic Feasibility, Implications for the State"

(cover and table of contents of 84 pages) A-66

- "Why the Sun" A-69
MONTANA SB 167

Page

- Form 2B "Credit Allowed for Non-Fossil Energy System Installed in

Taxpayer's Principal Dwelling" A-71

- "Credit for Installation of a Non-Fossil Energy System, General

Instructions" A-72

- Form 2 ”1977 Montana Individual Income Tax Return" p. 3, Schedule IV,

line 80 A-7

- "Montana Income Tax Instructions for 197 7 Returns", p. 7 A-74

- "Regulations for Tax Creidt for Non-Fossil Fuel Generation Systems" A-75

NEVADA AB 277

- "Affidavit - Claim for Allowance Against Residential Buildings With

Tax Renewable Resource Heating and/or Cooling Systems" A-76

- (Proposed) Explanation of Processing the Property Tax Allowance for

Residential Structure Equipped with Renewable Resource Heating and/or

Cooling A- 7

NEW HAMPSHIRE HB 1064

- "Handbook of General Tax Information," (cover and page 24 of 24 pages).. A-80

- Notice "To All Selectmen and Assessors" A-82

- "Permanent Application for Tax Exemptions - Solar Energy Systems

Exemption" A-83

NEW JERSEY AB 1801

- "Claim for Property Tax Exemption for Solar Heating and Cooling Systems" A-84

- "Certification for Solar Heating and/or Cooling System Property Tax

Exemption" A-85

- "Technical Sufficiency Standard for Solar Energy Heating and Cooling

Systems" A-86

- "Proposed Rules on Tax Exemption for Solar Facilities" A-93

- "Proposed Rules on Property Tax Exemption for Solar Heating and Cooling

Systems" A-94

- "Solar Heating and Cooling System Tax Exemption Regulations A-95

NEW MEXICO ADDITIONAL INFORMATION

- "A Directory of New Mexico Solar Energy Businesses" (cover only) A-96

- "Tapping New Mexico's Solar Resource" A-97

- "New Mexico Solar Tax Credit" (cover only) A-99

- "Solar Energy Informational Service” (cover only) A-99

NEW YORK SB 3629A (AB 5147A)

- "Application for Tax Exemption of Solar or Wind Energy Systems" A-100

- "Solar and Wind Energy Systems Definitions and Guidelines for

Property Tax Exemptions" A-104

NORTH CAROLINA HB 1003

- Form D-405 "Credits Against Individual Income Tax", Part IV and V A-110

APage

NORTH CAROLINA ADDITIONAL INFORMATION

- "Solar - Electric, Power Generation for North Carolina" A-112

NORTH DAKOTA HB 1479

- Form 37 "North Dakota Individual Income Tax Return, 1977", Line 11.... A-118

- "State of North Dakota 1977 Instructions for Filing Your Individual

Income Tax Return", p. 5 A-119

- "Information on Tax Incentives for Solar and Wind Energy Devices" A-120

OREGON SB 339

- "Oregon Solar Tax Credit Application Form" A-122

- "Something New! 1977 Weatherization Incentives for Oregon Homeowners"

(cover, p. 23 and 24) A-130

- "Tax Credit Eligibility Criteria on Residential Alternate Energy

Devices - Solar and Geothermal" A-133

VIRGINIA HB 1404

- "Solar Energy Criteria for Tax Exemption" (cover and table of contents

of 36 pages) A- 145

VIRGINIA HB 1451

- "The Virginia Energy Office Answers Some Important Questions About

Solar Energy" A-146

- "Virginia Energy Information Center Annotated Solar Bibliography"

(p. 1 of 13 pages) A-148

WASHINGTON HB 388 (2nd Substitute)

- Form Rev 64 0013 "Application for Exemption on Solar Energy

Systems, Real Property" A- 149 - Information and Instructions for Application for Exemption of Solar

Energy Systems" A-150

WISCONSIN AB 1019

- "Proposed Rules, Alternate Energy Tax Credit," Wisconsin Department

of Industry, Labor and Human Relations A— 151

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Ariiono D«porfm«nt of livtnui

TAX CREDITS Arizona hb 2068

for

Solar energy devices, installation of insulation and Renters

or fiscal year beainning ]9 and ending 19

TAX YEAR

1978

ATTACH THIS CLAIM TO INDIVIDUAL INCOME TAX RETURN FORM U0

Nome(s) os shown on Form 140 Your Sociol Security Number

PART I SOI AR ENERGY DEVICES TAX CREDIT

1. Totol cost of solar energy devices (Attach copy of invoices) $.

2. Multiply line I by 35% S

3. Maximum amount of credit allowed $

1 ,000.00

4. Tax credit claimed-Enter here and line 38 of Form 140, the amount

shown on line 2, or line 3, whichever is smaller $.

5. Income tax from line 37 Form 140 $.

6.

Carry over of unused credil-Enter here the excess of line 4 over line 5; otherwise enter zero. (Note: the excess tax credit may be used as a carryover for 5 subsequent years until ex- hausted) S (see reverse side for instructions)

INSTRUCTIONS

Solar Energy Devices Tax Credit - Homeowners hove the option of amortizing the cost of solar energy devices over 36 months or cla.ming a tax credit against their Anzona income

tax liability, by the use of this Form I40CR.

The allowable credit is equal to 35«*of the cost of a solar energy device up to Sl.000.00 whichever is the esser. The credit may be used to reduce the Homeowners income tax but will not create a refund. Any unused credit may be carried forword for 5 years.

This credit may be claimed only once for o tax year and only once for a given residence, toch year the amount of percentage allowed is reduced by 5%untii the credit expires in 1984. You ore required to attach a copy of a Paid invoice to the Form I40CR

(Example of Solar Energy Devices Which Qualify)

Solor domestic hot water system. Heot transportation systems. Thermol storage device. Drum Walls. Rock beds, wote r tanks for thermol storage. Trombe wolls. Solor pool heating systems

including pool cover incorporated

into oct iv e system.

Botteries used for storog » of solar produced electricity. Metol hydride system equipment. Thermol insulation. Thermol transportation systems

for domestic hot water systems.

ubcV* cSirYi

(Example of items that do not Qualify)

Nocturnal rodiotion dev ices. Ph o to v o Ito ic d e

v ices which pro*

v id e e lectr ic o I power to the

re side nee

Solor Ovens permanently affixed

to the residence.

Reflective screen for oir conditioners. Masonry wo Ms. Subterranean retaining walls. Auxiliary heating systems.

Electrolysis of woter. Orgonic wosfe piles. Evoporotive coolers.

C ooling towers. V egetotion.

Swimming pool blankets or covers.

A-9
ARIZONA ADDITIONAL INFORMATION

Cooperative Extension Service The University of Arizona

Acce5 -ENERGY ' /'•

- -

.

VOLUME 3 NUMBER 1 JUNE-JULY 1978 REPORTS IN BRIEF

FEDERAL REGISTER HIGHLIGHTS

Public Contracts and Property Management: Federal Procurement Regulations: Energy Conservation . General Ser- vices Administration establishes final rule requiring consideration of energy conservation and efficiency in government purchase of property and services. 1 page (FR 43 14315) 5 Apr 78,

Fuel Economy of Motor Vehicles: Fuel Economy Labeling Procedures for 1979 and Later Model Year Automobiles . The Environmental Protection Agency issues final rules changing requirements for format and contents of fuel economy labels for new cars and light trucks, to provide only value previously labeled "city" estimate, for more accurate indication and to reduce consumer misunderstanding. 10 pages (43 FR 21412) 17 May 78.

National Energy Extension Service: Proposed Regulation for Comprehensive Program . Department of Energy (DOE) proposes establishment of comprehensive Energy Extension Service program to provide assistance and direct per- sonalized information on conservation to small energy users. Requirements for preparation, submission, and review of state plans and annual applications are provided, in order to obtain grant funding. EPA requests

comments by August 4, 1978, to Public Hearing Management Office, DOE, Box TN, Rm 2313, 2000 M St NW, Washington DC 20461. (See story on Arizona Energy Extension Service in this issue.) 8 pages (43 FR 24316) 5 Jun 78.

RECENT PUBLICATIONS

Annual Report to the President and the Congress on the State Energy Conservation Program, December 1977 , re- views individual state energy conservation plans and goals for 1980. State Energy Conservation Program, as established December 1975 under Energy Policy and Conservation Act (PL 94-385) provided federal technical assistance and funding for state energy management plans. Program goal was to reduce overall energy consumption by 5% of the 83 quadrillion Btu's anticipated 1980 usage (projected historically); savings under all

state plans are expected to equal 6.7%, or 1.7% higher than original target. Arizona's plan projects 7.2% savings for the state. 122 pages, includes state energy office directory and tables of individual program

measures. Lib //El. 27:977; prepared by Office of State and Local Programs, Conservation and Solar Applications, DOE, Washington DC 20461.

DOE Facilities Solar Design Handbook provides guidelines for consideration, specification, and implementation

of solar heating /coo ling systems, such as proper collector size, storage capacity, and other design factors. Intended to serve both as introduction to solar energy technology for the novice and overview for the experienced engineer, sections include objectives and application; technology of solar energy use; solar heating

and cooling system design fundamentals; system performance, sizing, and economics; subsystem design guidelines; references, bibliography, appendices, symbol key, and glossary. 169 pages, January 1978; order DOE/ AD-0006-1 from NTIS, US Dept of Commerce, 5285 Pt Royal Rd, Springfield VA 22161; hard copy $9, microfiche $3.

MEETINGS AND EVENTS

Energy Management Workshop Series will offer infor- mation for various groups on reducing energy consumption and increasing efficiency of use:

Energy Management Update is for schools, hospitals, local governments, and public care institutions; agenda includes federal funding, energy

audits, areas for saving, and energy management.

July 13, Tucson; July 18, Flagstaff; July 26, Phoenix. Identifying Energy Savings is for managers, administrators, and building owners; covers energy management, audit, incorporating measures, and financing. July 11, Tucson; July 19, Flagstaff; July

27, Aug 3, 8, Phoenix. Energy Conservation Systems is for individuals re- sponsible for building operation and maintenance;

(contJd) College of Agriculture Council for Environmental Studies

A-10
2 Includes operating savings. Incorporating oppor- storage programs, and license companies that conduct

tunltles, building systems, and financing. July radioactive material processing operations, and also

12, Tucson; July 20, Flagstaff; July 28, August establishes special fund for regulation.

4, 9, Phoenix.

SB1296 establishes a review board to set minimum

For further information and registration, call standards for state purchase of products that use Energy Programs Office, 271-3303 In Phoenix, or energy. Members, appointed by Governor to one-year

toll free 1-800-352-5499. terms, Include businessmen, state/local purchase

office representatives, and public. Also sets up Standards Advisory Committee to help develop guideCOUNCIL ACTIVITIES lines for energy conservation in public and private — buildings (although standards cannot be implemented

without further legislation)

ENERGY ENVIRONMENT SIMULATOR AVAILABILITY

Energy Environment Simulator schedule for the next

six months is as follows: July, Oct, Nov, Dec, Flagstaff (Mogollon Rim) area - contact Ray Tamppari,

Dept of Biological Sciences, NAU, Flagstaff, 86001,

(602) 523-2007. Aug-Sept, Southern Arizona area - contact Roger Caldwell, Council for Environmental

Studies, Coll of Agriculture, UA, Tucson 85721,

(602) 884-3576.

NEWSLETTER QUESTIONNAIRE

The last issue of ACCES-Energy contained a printed

card for a mailing list update, which also asked

readers to designate areas of interest. While many

returns did not supply this information, a total of 1,096 respondents (31% of original list) provided

this breakdown: education, 346 (32%); business/

industry, 262 (24%); government, 168 (15%); farmer/

rancher, 137 (13%); concerned citizen, 180 (16%

total -11% urban, 5% rural). This information is appreciated and will be useful in planning future

articles and issues.

LEGISLATIVE INFORMATION

RECENT ARIZONA ENERGY LEGISLATION

During the last legislative session, the following

energy-related bills became law:

SB1411 extends income tax credits to include rigid

and foam insulation, insulating screen, reflective

glass or film, insulating windows, thermal insulating doors, and waste heat water heaters; credit is 25% of tetal cost, up to $100. (Credits formerly

covered only loose fill and roll insulation, and

wind and mechanically driven turbine ventilators.)

Available only to homeowners who either install

themselves or use licensed contractor (check State Registrar of Contractors, 1818 W Adams, Phoenix

85007, 602-252-5874 for information).

The same bill made minor wording changes for clarification of solar tax credits; actual provisions

for 35% tax credit, sales tax exemption, and property tax exemption remain the same; see ACCES-Energy

Oct-Nov 1977 issue or request copy of rules/regulations from State Energy Information Center (see box for address and phone)

HB2334 authorizes Arizona Atomic Energy Commission

to control and maintain radioactive tailings dumps,

lease property to firms to operate radioactive waste

For further information, contact State Energy In- formation Center (see box for address and phone)

REGULATORY POLICY

DOE ENERGY CONSERVATION PROGRAM FOR APPLIANCES

Two recent actions were undertaken by the Department

of Energy (DOE) as part of the appliance efficiency program required by the Energy Policy and Conservation Act. The program is responsible for encouraging manufacturers to produce and consumers to pur- chase significantly more efficient appliances by

1980, through 1) establishing voluntary targets and systems to monitor progress, 2) developing a labeling program to permit easy comparison, and 3) en- hancing consumer awareness through an education

program.

On April 11, energy efficiency targets were established for nine types of major appliances (percent

shows 1980 reduction over 1972 energy use): re- frigerators and refrigerator-freezers - 39%; freezers - 28%; dishwashers - 25%; clothes dryers - 8%; room air conditioners - 28%; television sets - 79%; humidifiers - 0%; dehumidifiers - 19%; and central

air conditioners - 21%. (See Federal Register 11 Apr 78, pp 14138-14147.)

On May 10, DOE established final energy conservation test procedures for conventional ranges, cooking tops, ovens, microwave ovens, microwave/conventional ranges, furnaces, and vented and unvented

home heating equipment. Comments received on pro- posed procedures were considered, and necessary

changes made, before final adoption. Definitions,

specific test procedures for measuring energy consumption, answers to comments, appendices, and tables are included in Federal Register notice

(May 10, 1978, pp 20108-20205).

CASE HISTORIES

BURNING SOLID WASTE TO CREATE ENERGY by Charles

Dixon, Architectural Engineer, Tucson Unified

School District

In 1976, Tucson Unified School District took a hard

look at possible alternatives for disposing of the 28,000 lbs of trash generated each day by activities for its 60,000 students. At a time when all expenses, including energy requirements, were inA-ll
creasing, the costs for getting rid of solid waste

were rising as well.

Two compactor trucks were hauling an average of 15,000 lbs of trash a day to landfills, at a cost of $15,600 per month. About another 13,000 lbs were

burned each day in 40 gas-fired incinerators, at a cost of $6,000 a month.

The first alternative would be to buy 60 additional

gas-fired incinerators to burn all the trash, at a cost of $710,000. This plan was not feasible, even apart from the expense, because gas to operate these

incinerators would not be available.

Another possibility would be to purchase one more

compactor truck to haul all the trash to landfills;

this truck would cost $60,000 and require another

two-man crew.

The third and most attractive proposal was to construct a heat recovery system, coupled to a controlled air incinerator and connected to an existing

mechanical plant. This would take care of 14,000

lbs of trash a day, as well as producing energy.

Since the third choice was the most practical and

economical, a heat recovery system was installed at Rincon High School. This system now is the primary

energy source for the school and provides all the steam required for space heating and domestic hot

water, as well as 75% of steam required for air

conditioning in the summer.

Once the heat recovery system was operational, the

40 incinerators were shut down. This represented

an additional savings of $4,500 a month in natural

gas costs, as well as $4,500 a year in Air Quality

Control fees.

The heat recovery system cost $268,000. At present

prices for the natural gas formerly required to burn

the trash and provide energy, this will amortize in seven and a half years. The costs of additional

trucks, personnel, and incinerators for the other

possible plans were also eliminated.

The district is still hauling half of its trash to landfills. A second heat recovery system is planned

for a westside location; this will burn the trash

now being disposed of in landfills and provide an energy source for another school.

ARIZONA ACTIVITIES

ARIZONA ENERGY EXTENSION SERVICE: ENERGY OUTREACH

PROGRAM by Donald E Osborn, Associate Director

Arizona Solar Energy Research Commission

In April 1979, the Arizona Energy Extension Service

(AEES) will begin providing a wide range of public

information on energy conservation and renewable

energy sources. AEES will be part of a national

Department of Energy (DOE) effort; Arizona programs,

however, will be developed t irough the Governor's

office to meet the special needs and conditions in the state.

The AEES will touch a number of public "outreach"

areas: education, consumer affairs, federal/state

relations, and community efforts. Specific objectives are to 1) encourage individuals and small

establishments to reduce energy use and convert to renewable energy sources; 2) provide feedback to the

state, DOE, and other decisionmakers on institutional and technological barriers; and 3) help reduce impact of fuel shortages and price increases on small consumers, by developing a credible assistance

and information program and facilitating adoption of

energy-saving measures.

The national Energy Extension Service will provide

the individual states with funding, technical support, coordination, and evaluation. The program

will focus on small energy consumers, such as individual homes, small business, agriculture, schools,

hospitals, and state/local governments, which collectively account for about 40% of annual US energy

use.

The program will also address groups influencing

energy use, such as architects, engineers, builders,

trade and professional associations, and financial

institutions. Direct, personalized assistance will

include building energy audits, publications, spe- cialized training, workshops, and toll free telephone ("hotline") services,

A 10-state pilot program, initiated in August 1977,

will end in March 1979, and the national program

will begin. Funding will be about $25 million

nationwide; Arizona should be eligible for $305,829

for the first six months of operation.

The Governor has designated the Arizona Solar Energy

Research Commission (ASERC) to develop and submit

the state proposal by January 1, 1979. ASERC was

created by the State Legislature in May 1975 to represent a broad community of energy interest and serve as the focal point for renewable energy resources.

ASERC 's Program Manager and staff will be assisted

in developing the proposal by an Advisory Committee,

composed of 15-20 individuals from groups and organizations most involved with or affected by the AEES. Actual outreach programs will be managed by ASERC,

with the cooperation of various state agencies and

groups

For further information, contact Don Osborn, AEES Program Manager, Capitol Tower, Rm 502, 1700 W

Washington, Phoenix 85007; call tollfree, 1-800- 352-5499, or in Phoenix, 271-3682. INFORMATION SOURCES

SOLAR ENERGY: PROGRESS AND PROMISE

By the year 2000, solar energy could supply a quarter of our total energy needs, according to a recent

report from the Council on Environmental Quality

(CEQ) . Meeting this goal, however, calls for serious public and private commitment to solar resources, coupled with strong energy conservation efforts.

A-12
4

The transition to primary reliance on solar energy

is based on a wide variety of solar approaches:

heat from solar collectors and passive designs for

j new structures; electricity from small dams, wind

turbines, photovoltaic cells, and high-temperature

collectors; and gaseous and liquid fuels from

biomass.

The report, Solar Energy: Progress and Promise , includes an overview of solar energy prospects and

progress, as well as suggested federal actions for

making solar energy economically feasible, April

1978, 57 pages; order #041-011-00036-0 from Supt of

Documents, US Govt Printing Office, Washington DC

20402; $2.30. Lib #PrEx 14.2 So8.

l! READING LIST FOR SOLAR ENERGY

This comprehensive six-page guide includes more than

70 non-technical, technical, architectural, and general energy references, directories, and government

publications on solar energy; available free from

I State Energy Information Center (see box for address

and phone)

STATE ENERGY INFORMATION CENTER HOTLINE

The State Energy Information Center, Capitol Tower, Rm 502, 1700 W Washington,

Phoenix 85007, provides a toll free "hotline" for solar energy information and

energy conservation tips:

Call 800-352-5499 and ask for either

solar or conservation information. In Phoenix, call 271-3303 for energy conservation, 271-3682 for solar energy.

CURRENT SITUATIONS

LEAGUE OF WOMEN VOTERS ENERGY CONSERVATION PROJECT

Do Tucson consumers care about saving energy? According to a recent survey by the Tucson League of

Women Voters (LWV) , the answer is a resounding

yes — 94% of the respondents do conserve energy

in some way. What is more, consumers say conservation is worthwhile - 80% to save dwindling resources, 60% to cut oil imports. In addition, be- cause water conservation means energy savings

through lowered pumping costs, 20-25% had cut water

use by low-water landscaping, toilet water savers,

and shower flow-restrictors.

The survey was part of a recent program funded by

a $7,100 grant from the Department of Energy, in

which the LWV offered practical energy-saving information over a 5-month period to 2,300 people in club

meetings and another 500-700 people at community

exhibits. Information covered water conservation

devices, weatherstripping and caulking, energyefficient appliance care, summer cooling measures

(such as window shielding, reflective coatings,

turbines), solar cookers, effective fireplace use, energy-efficient cooking, and insulation (including consumer cautions). All income, education, and age

levels were represented, and audience reaction was appreciative and favorable.

For further information, contact LWV, 4560 E Bway, Rm 17, Tucson 85711; (602) 327-7652.

ACCES-Energy is a free bimonthly publication of the Cooperative Extension Service, in collaboration with

the College of Agriculture Council for Environmental Studies and the University of Arizona Office of the Vice-President for Research . The Council coordinates environmentally related programs within the College

and publishes newsletters on pesticides and general environmental topics as well. Please send comments and/or requests to Helen Mastrodonato , Editor.

COUNCIL FOR ENVIRONMENTAL STUDIES COLLEGE OF AGRICULTURE UNIVERSITY OF ARIZONA

TUCSON, ARIZONA 85721

The University of Arizona College of Agriculture is an equal opportunity employer authorized to provide research, educational information and other services only to individuals and institutions that function without regard to race, color, sex or national origin

Issued in furtherance of Cooperative Extension work, acts of May 8 and June 30, 1914, in cooperation with the U S Department of Agriculture. Darrel S. Metcalfe, Acting Director, Cooperative

Extension Service, College of Agriculture, The University of Arizona Tycson. Arizona

COOPERATIVE EXTENSION SERVICE

U. S. DEPARTMENT OF AGRICULTURE

THE UNIVERSITY OF ARIZONA

TUCSON, ARIZONA 85721

A-13
ARIZONA ADDITIONAL INFORMATION

PRODUCTS, SERVICES, AND INFORMATION

OCTOBER 1977

ARIZONA SOLAR ENERGY RESEARCH COMMISSION

A-14
ARIZONA SOLAR ENERGY DIRECTORY

OCTOBER 1977

Published by

Arizona Solar Energy Research Commission

Capitol Tower, Room 502

1700 West Washington

Phoenix, Arizona 85007

Compiled by : Donald Osborn, Associate Director

Herbert Wade, Deputy Director

Typing and Layout by : Pamela J. Johnson

Mabel J. Brown

The State of Arizona and the Solar Energy Research Commission

do not endorse any of the firms listed nor the: r products.

Information contained was supplied by the comp nies involved,

and the Commission does not guarantee the see.. racy of that

information.

A- 15
TABLE OF CONTENTS

SECTION ONE - Solar Resource Section 1

How to Use This Directory 3

Hints for the Consumer 4 Arizona Solar Tax Incentives ... 5

Hayden Library Solar Energy Collection 7

National Solar Heating and Cooling Information ..... 8 Arizona Solar Energy Association 9

International Solar Energy Society ... 10

Other Organizations Dedicated to Solar

Energy Development 11

Books on Solar Energy 13

ASERC Publications 21

SECTION TWO - Solar Directory Indexes and Listings 23

Company Category Listing (Alphabetical) 25

Company Geographic Listing (Zip Code) 31

SECTION THREE - Solar Company Listings

(Alphabetical by Company Name)

39

thru

144

A- 16
ARIZONA ADDITIONAL INFORMATION

o

ARIZONA SOLAR ENERGY RESEARCH COMMISSION

"Harvesting the sun"

DIGEST OF MAJOR SOLAR LEGISLATION

STATE OF ARIZONA

NOVEMBER, 1977

Compiled bv: Donald E. Osborn

Associate Director

Capitol Tower, Room 502/1700 W. Washington /Phoenix, Arizona 85007 /f602] 271-3682

A-17
ARIZONA ADDITIONAL INFORMATION

SolarEneaqgy Herecomes

the sun.

The sun sends 34,000 times more

energy to the earth every day than we need

In the U.S. alone. Not bad for a slightly less than medium size star. The problem, very

simply, is this. How do we capture this energy and how do we hang on to it until we need it? Right now, there are economical,

practical ways to use solar energy. Dwindling natural gas supplies,

increasingly stringent pollution controls

and rising electricity costs mean that these

practical uses of solar energy will become

even more important.

There are also a number of currently

uneconomical, unpractical solar energy

applications that may not be ready for wide use until after the turn of the century. This

booklet will concentrate on the here and

now. Specifically, here in Arizona.

Arizona receives enough solar energy

In about a month and a half to last a

century. That’s 4,000 hours of sunshine a

year, a record matched only by the Sahara

Desert and the high plateaus of Peru. Once again, the problem is this. How do we convert solar energy to a more useful

form and how do we store it in that form for later use?

60%

70%

60%

90%

100%

A-18
A"basic

solar system.

Solar energy

systems all start with a

basic collector that

absorbs or collects the

sun’s light. That light is converted into heat to use Immediately or to supply the storage

system for later use. A flat plate collector, in Its simplest

form, Is an insulated box with a sealed

plastic or glass cover. A metal absorber

plate mounted inside the box gets hot,

similar to the way a

car with the windows

rolled up gets hot. Water or air Is then

passed through the

collector, picking up

the trapped heat and

transferring It to

Concentrating Collector where ^ ^ needed

There are also concentrating collectors. They work on a principle comparable to the

old “start a flame with a magnifying

glass” trick.

A third type collector is a sophisticated

electronic semiconductor or solar cell, which converts sunlight directly Into

electricity. At the current price of about

$ 13,000 per kilowatt, solar cells are pretty

far down the economic line. Let’s get back to today’s practical

applications. The simplest type of collector

Is the flat plate. It Is the basic part of a solar water heating system.

Solar water

heating.

Solar water heating systems are currently on the verge of large scale commercial production. Depending upon

your actual hot water usage, a solar hot

water system can compare competitively

with an electric water heating system. In Its simplest form, a solar water

heater consists of the following:

Flat plate collectors. These are

usually installed on the roof and tilted toward the south at 30-45 degrees in order

to catch more of the sun’s energy in the

winter. The collector panels should be

mounted securely to prevent wind damage.

Insulated storage tank. An 80

gallon tank is usually sufficient for an

average Installation. Water is stored at 140°

or hotter and an automatic mixing valve

Is usually installed to prevent scalding

water from reaching the faucet. Backup electric heater. This Is usually Installed In the storage tank.

Depending on the season, you can expect a

solar water heating system to meet a big

percentage of your hot water needs.

Circulating pump. This is installed to circulate the water from the storage tank to the collectors for heating. A control unit

tells the circulating pump to turn on whenever the collector is hotter than the

storage tank.

Piping and

valves. Just like any other water

heating system.

A- 19
Solar

swumning

pool heaters.

This Is another here and now solar energy use. In Arizona, a solar pool heating

system can add up to four months of pool

activity during spring and fall without any

additional heating system. You would need

a collector surface equal to about 60% of the

pool’s surface. A pool cover is a good Idea for any

swlrnmlng pool, and a real must with a

solar pool heating system. It can cut evaporation and nighttime

heat losses in half, and

that’s half the battle. Pool covers range from

inexpensive vinyl

floating blankets to more expensive dome

type covers.

Pump

Pool

?

Cover

£

T3T 'll

Solar home

heating.

Many of us already use solar energy to heat our homes, without even realizing it. South facing windows, greenhouse . windows, and skylights, for example.

Insulation, weatherstripping and caulking

also help keep the heat in during the

winter and out during the summer.

Everyday habits like opening drapes,

shutters or louvered blinds In the day and

closing them at night also take advantage

of solar energy. All of these act as part of a

passive solar energy system. Some are

features that must be built Into a home

right from the start. Others can be added as a home Improvement project.

Today, they are the most economical

find nrartlpsl imp nf solnr pnpi'm; frvp hnmp

Passive Greenhouse Because of storage limitations and

whimsical weather patterns, there Is not a

practical solar system that can completely

heat and cool a home here in Arizona

without some sort of backup. The costs of an active solar home heating system are generally quite high. For the southern half

of Arizona where heating requirements are minimal, these costs are generally

unwarranted.

Can solar energy be used to air condition a home? In the testing stage, yes. However, In terms of a practical and

economic system, we’re still a long way off. But Arizona’s combined heavy air conditioning needs and abundant

sunshine, makes its development worth

working on and It is something we’ll all look forward to seeing in the future.

A-20
Give me

atoreak.

The state of Arizona

has enacted new tax

Incentive legislation

to encourage the

installation of solar energy devices. Effective January 1978, one bill allows homeowners income tax

incentives for Installing solar heating and

cooling equipment. A tax credit of 35% of the system costs or not more than $ 1 ,000 Is available. The credit decreases 5% each

succeeding year. Another bill exempts all solar equipment from the state sales taxes. What isAPS

doing about

solar energy?

APS formally began investigating solar energy applications in 1954, when we

became a charter member of the

Association for Applied Solar Energy. That

organization Is now called the

International Solar Energy Society. Since

that time we have become Involved In a

variety of solar programs. Here are Just a

few. If you would like further Information on any of these programs, we’d be happy to send it to you. Check the “APS Involvement

In Solar Energy” box on the order blank at the end.

Solar Energy for Buildings

Today:

Solar swimming pool heater study.

Solar absorption cooling experiment.

Solar domestic hot water experiment.

Electric Power Research Institute (EPRI) optimum residential solar heating and cooling project.

Tomorrow:

EPRI optimum commercial solar heating and cooling

demonstrations.

APS Holbrook customer service office solar heating demonstrations.

Palo Verde Nuclear Generating Station

Visitors Center total solar cooling

demonstration.

Solar Cell Electricity

Today:

Solar cells power VHF relay stations. EPRI assessment of photovoltaic power on APS system.

500 KW solar cell power plant at Phoenix Sky Harbor International

Airport.

Tomorrow:

Flat plate solar cell power

demonstrations.

Solar Power Plants

Today:

Energy Research & Development

Administration (ERDA), 10MW pilot

plant proposal.

Southwest Project.

EPRI analysis of solar thermal electric power plants on APS system.

Martin Marietta /APS advanced power

tower design.

Tomorrow:

EPRI 10MW hybrid solar thermal

electric pilot plant.

EPRI thermophotovoltalc project.

Power plant repowering project.

Department of Energy (DOE) solar thermal hybrid project.

A-21
More solar

facts.

Where can you go for more information on solar energy? How do you go about

having a solar system Installed or installing one yourself? APS has a variety of solar energy information available. Book lists, lists of contractors, technical information,

research papers and more. All you have to do is ask for these Items. There’s an order

blank included with this booklet. Or you can call us. In Phoenix, dial C-L-I-M-A-T-E. In other areas of the state, dial 1-800-352-4032 toll free Here are a few other information

sources you might check Into. ISE8. The International Solar Energy

Society maintains a comprehensive library

at Arizona State University In Tempe.

ASERC. Arizona Sola: Energy

Research Commission. They’re the state commission created In 1976. Write, visit or

call. They’re located in the Capitol Tower,

Room 502, 1700 W. Washington,

Phoenix, AZ 85007. Their phone number

is (602) 271-3682.

Office of Consumer Affairs. A

booklet offering homeowners guidelines for selecting and buying solar equipment Is yours for the asking. Write Office of Consumer Affairs, Department of Health,

Education and Welfare, 330 Independence

Avenue, S.W., Washington, D.C. 20201.

State of Arizona. Information on all kinds of solar systems can be obtained by

phoning the toll free Arizona Energy

Hotline, 1-800-352-5499. Or if you live in the

Phoenix area, phone 271-3303.

National Solar Heating

and Cooling Information

Center. A toll free number has been

set up by the U.S. Department of Energy. For

Information,

1-800-523-;

I'm Interested in more solar mbVMl energy Information. I am

specifically interested in the following:

Solar swimming pool heating.

Solar home water heating.

List of Arizona solar contractors,

equipment suppliers and engineers.

Basic principles of solar energy

and design.

APS solar energy involvement.

Please send me your complete packet

of solar energy information.

Name

j Phone

Address

City/State Zip

Other APS Solar Energy

Involvements

Today:

Selective thin films study.

Fixed cylindrical mirror solar concentrating collector,

f Solar radiation monitoring stations.

} Solar information dissemination.

Projections on the impact of solar energy. Arizona Solar Energy Research

Commission.

DOE solar total energy program review.

A-22
ARIZONA ADDITIONAL INFORMATION

Solar Consumer

Guide No. 1

Commission

V >

If you're looking for a way to

reduce your energy costs, a solar

water heater may be one answer.

Solar water heating is now practical and economic for new homes in Arizona. For many older homes, solar water heaters can be installed at a reasonable cost. With new state and proposed federal tax incentives, solar water heating, if purchased wisely, can be a real consumer bargain. It can also be a burden if the consumer rushes into a decision without the proper knowledge.

To buy an effective solar heating

system, you must deal with three

main problems:

1. Your own lack of knowledge and

experience in this new field.

2. Manufacturers or distributors who

unintentionally supply ineffective products or who are over-enthusiastic about their products.

3. Deliberate fraud and misrepresentation.

By correcting the first problem the consumer can often

avoid the other two. In this booklet, we give the basic information you need to make an informed decision when buying a solar water heating system for your home.

SOLAR WATER HEATING SYSTEMS

Heating water is one of the simplest and best developed

uses of solar energy. It is safe, practical, and the most

cost-effective type of solar energy today. Solar water

heating can be a sensible choice tor either a new home

or as an addition to an existing house which does not

have gas water heatin^ lf y ' are fortunate enough to have gas heating, you may still wish to consider solar

as it becomes necessary to replace old equipment. Gas

customers may also consider solar to express environmental concern, to achieve a degree of energy independence, or as a hedge against increasing gas prices.

A-23
A-24
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A-25
DO NOT STAPLE OR WRITE IN THIS AREA

Form AR 1000-1. (1977) STATE OF ARKANSAS

INDIVIDUAL INCOME TAX RETURN

ARKANSAS SB 53

Page 3

Name(s) as shown on Form AR-1000-L Your social security number

Medical and Dental Expenses (not compensated by insur- ance or otherwise) (See instructions reverse side)

1 One halt (but not more than $150) ot insurance premiums tor medical care. (Be sure to include in line 10 below)

2 Medicine and drugs

3 Enter 1% ot total of line 14a & b, page 1 4 Subtract line 3 trom line 2. Enter dif- ference (if less than zero, enter zero)

5 Enter balance of insurance premiums

for medical care not entered on line 1 6 Enter other medical and dental expenses:

a Doctors, dentists, nurses, etc. b Hospitals c Other (Itemize —include hearing aids, dentures, eyeglasses, transportation,

etc.)

7 Total (add lines 4, 5, 6a, b, and.c)

8 Enter 3% of total of line 14a & b, page 1 9 Subtract line 8 from line 7 (if less than

zero, enter zero)

10

Total (add lines 1 and 9). Enter here and on line 32 Taxes (See instructions reverse side)

11 State auto and drivers license 12 Real estate 13 State and local gasoline (see gas tax tables) 14 General sales (see sales tax tables) . 15 Personal property

16 Other (Itemize)

17

Total (add lines 11, 12, 13, 14, 15, and

16). Enter here and on line 33 ^

Contributions (See instructions reverse side) 21 a Cash contributions for which you

have receipts, cancelled checks, etc b Other cash contributions. List donees

and amounts.

22 Other than cash (see instructions reverse side for required statement) .

23 Total contributions (add lines 21a, b, and 22). Enter here and on line 35. Casualty or Theft Loss(es) See instructions reverse side Note: tf you had more than one loss, omit tines 24 through

27 and see instructions on reverse side for guidance.

24 Loss before insurance reimbursement 25 Insurance reimbursement

26 Subtract line 25 from line 24 Enter

difference (if less than zero, enter zero) .

27

Casualty or theft loss

Total . . Enter here and on line 36 ^

Miscellaneous Deductions (See instructions reverse side) 28 Union dues ....

29 Energy Saving Equipment

30 Other (Itemize)

31 Total (add lines 28, 29, and 30).

Enter here and on line 37. . Interest Expense (See instructions reverse side)

18 Home mortgage . 19 Other (Itemize) _

20 Total (add lines 18 and 19). Enter here and on line 34 .

Summary of Itemized Deductions

32 Total medical and dental— line 10. 33 Total taxes —line 17 ...

34 Total interest —line 20

35 Total contributions —line 23 36 Casualty or thelt loss(es)— line 27 37 Total miscellaneous— line 31

38

Total deductions (add lines 32, 33, 34,

35, 36, and 37). Enter here and on Form 1000, line 15 E> NOTE: IF YOU AND SPOUSE USE FILING STATUS (4) OR STATUS (5) YOUR ITEMIZED DEDUCTIONS MUST BE prorated (DISTRIBUTED) BETWEEN YOU AND SPOUSE ON THE BASIS THAT EACH INCOME BEARS TO THE TOTAL OF BOTH

PERCENTAGE of Deductions Allocated to You* % SPOUSE*

ENTER DOLLAR AMOUNT(S) ON FORM AR-1000-l LINE 15 A-26
ARKANSAS SB 53

Pag* 4

INSTRUCTIONS FOR COMPLETION OF PAGE 3. ITEMIZED DEDUCTIONS

NOTE: If you checked Line 4. or 5. Page 1 of the Tax Return - AR1000-L, you must list all of your deductions in the columns provided and

pro-rate or (distribute) the total (Line 38) in the same percentage that the

separate incomes are to total income.

Enter amount on Line 15 Page 1. MEDICAL AND DENTAL EXPENSES

Lines 1 . - 10. The method of determining State Medical and Dental Ex- pense is exactly the same as reported by the individual on Federal Form

1040, but may differ in amount because of difference in total income

reported on Line 14 a & b, Page 1. If you itemize deductions you can

deduct, within the limits described, the amount you paid during the year

(not compensated by hospital, health or accident insurance, or otherwise)

for medical or dental expenses for yourself, your wife, or any dependent who received over one-half of his support from you. NOTE: $1 50.00 is the maximum total medical insurance premium deduction for both YOU And

SPOUSE. The State of Arkansas only allows 5d per mile on medical mileage. TAXES

Lines 11,-17. If deductions are itemized, you can deduct the following

taxes paid: (a) Personal property taxes, (b) Real estate taxes, and (c) Arkansas sales tax (actual or, use Federal Table), (d) Regular auto license

fees (not additional $10.00 for personalized license plates,) and (e) Arkansas gasoline taxes (8.5i per gallon, use Federal Table), (f) Income

taxes paid to a foreign country on the same income as reported on this return. You cannot deduct Arkansas Income Taxes. Federal Income Taxes. Arkansas Estate Taxes, Improvement Taxes, Federal Social Security Taxes, Hunting and Fishing Licenses, Dog Licenses, Cigarette and Beverage Taxes.

Federal Excise Taxes on personal expenditures can be deducted if imposed

directly on the taxpayer. Any excise tax paid at the source cannot be deducted. NOTE: You cannot deduct taxes on utility services, license fees on motorcycles, boats, and trailers. INTEREST EXPENSE

Lines 1 8. - 20. If deductions are itemized you can deduct interest paid on personal debts such as bank loans or home mortgages, and so much of the payment made on an installment contract for goods for personal use

as represents interest. CONTRIBUTIONS

Lines 21 . - 23. An individual taxpayer determines his state contributions

in the same manner that he determines his Federal contributions, omitting

the carryover provisions. Generally, the deduction for contributions may

not exceed 20% of Line 14. Page 1. However, an additional 10% is al- lowable for contributions to churches, a convention or association of churches, tax exempt educational institutions, tax exempt hospitals, and certain medical research organizations. If the husband and wife make a joint return, the deduction for contributions is the total of the contributions made by the spouses, and the limitation is on the total income reported on Line 14, Page 1. Other tax deductible contributions

are (a) Contributions of $25.00 or less per taxpayer made to political campaigns in this State; (b) Unreimbursed amounts spent to maintain an elementary or high school student (other than a dependent or relative),

in a taxpayer's home under a program sponsored by a charitable organization. (This deduction is limited to $50.00 per month.) The law does not

allow deductions for gifts to individuals, foreign organizations, or to organizations that attempt to influence legislation. A contribution may be made in cash, checks, money order, or property (not services). If in property,

attach a description of the property, date of gift and method of valuation.

In addition, for each gift valued at more than $200.00, set forth any conditions attached to gift, manner of acquisition and cost of other basis if owned by you less than 5 years, and attach a signed copy of appraisal,

if any. A copy of the Federal Schedule is acceptable, (c) You may deduct $25.00 for each pint of blood donated to the Red Cross, or any other

non-profit blood collecting organization or agency. (Attach receipt showing

proof of donation). Contributions are deductible only in the year of pay- ment, whether the taxpayer is on a cash or accrual basis. Contributions in excess of the limitation cannot be used as a deduction in any other year. NOTE: Payments to private academies or other schools for the education

of dependents are not deductible as contributions.

CASUALTY OR THEFT LOSS(ES)

Lines 24. • 27. The method of computing casualty or theft losses is the same as Federal without the $100.00 exclusion. Attach Federal Form

4684 or comparable statement. MISCELLANEOUS DEDUCTIONS

Lines 28. - 31. If deductions are itemized, you can deduct authorized expenses for which no place is provided elsewhere on the Tax Return

such as (a) expenses for safety equipment, dues to unions or professional’

societies, entertaining customers, tools and supplies, or fees to employ- ment agencies, (b) Individual homeowner taxpayers may deduct from

gross income the entire cost of the purchase and installation of energysaving equipment in any structure located in Arkansas. Energy-saving equipment is defined as follows. Improved insulation, storm doors &

windows, motor driven power vents, and solar heating and cooling equip- ment. This deduction may not be claimed for "energy-saving equipment"

purchased for installation in a structure initially being constructed (new

home). Please call or write for determination of the deductibility of questionable expenditures for energy-saving equipment, (c) Educational expenses if they meet the same guidelines as imposed by the Internal Revenue Service. YOU CANNOT DEDUCT (a) The cost of travel to and from work,

entertaining friends, bribes, or illegal payments; (b) Sick pay ; (c) Gambling

losses except to the extent of gambling winnings; (d) Moving expenses;

unless reimbursed by employer; contact our office for proper procedure; and (e) Alimony, child support, or separate maintenance; and (f) Personal bad debts. Hobby Losses or Expenses.

Line 38. Add all itemized deductions and e ter toial on Line 38. Carry

total forward to Line 15, Page 1 of AR-, >00-L. If you filed under

status 4 or 5 be sure to prorate your deductions.

A-2 7
CALIFORNIA AB 1512

AD-44A:01

CALIFORNIA ENERGY RESOURCES

CONSERVATION AND DEVELOPMENT COMMISSION

ALTERNATIVES DIVISION

GUIDELINE FOR CERTIFICATION

OF SOLAR ENERGY EQUIPMENT

June 15, 1978

A-28
AD-44A :02

TABLE OF CONTENTS

Page

1.0 PURPOSE 1

2.0 SCOPE 1

2.1 Relationship to Existing Documents . 1 2.2 Relationship to Previous Testing 1 2.3 Relationship to Future Testing .... 2

3.0 IMPLEMENTATION PROCEDURES 2

3.1 Certification Process 2 3.2 Energy Commission Actions 3

3.2.1 "Standard" Solar Equipment 3 3.2.2 "Innovative" Solar Equipment . 5 3.2.3 Criteria for "Similar Model" Certification .... 5

3.3 Manufacturer Actions 6

3.3.1 Product Description Documents 7 3.3.2 Product Quality Assurance Documentation 7 3.3.3 Installation Documentation 7 3.3.4 Application Documentation .. 7 3.3.5 Protection of Proprietary Information 8

3.3.6 Denial of the Application 8

3.3.7 Termination of Certification 9 3.3.8 Revocation of Certification 9 3.3.9 Certification and Labeling 9 3.3.10 Control of Certification Label 9

4.0 SOLAR EQUIPMENT REQUIREMENTS 10

4.1 General Requirements 10

4.1.1 Safety 10

4.1.2 Structure 11

4.1.3 Reliability/Durability 12

4.1.4 Maintainability 13

4.2 Specific Solar Component Requirements ..... 13

4.2.1 Flat-Plate Collectors 14

5.0 DEFINITIONS ..... 17

APPENDIX A Application Form for Equipment Certification . . . ... 22

A-29
CALIFORNIA AB 1512

AD-26: A:

CALIFORNIA ENERGY COMMISSION

ALTERNATIVES DIVISION

STANDARDS AND PROCEDURES

ACCREDITATION OF TESTING LABORATORIES

FOR

SOLAR COMPONENTS AND SYSTEMS

May 31, 1978

State of California

Energy Commission

Alternatives Division, Solar Energy Office

TIPSE, M.S. 42

1111 Howe Avenue

Sacramento, California 95825

A- 30
AD-26 :A:

TABLE OF CONTENTS

Parts Page

A - General Information for Laboratories Applying for Accreditation under

the California Testing and Inspection Program for Solar Equipment (TIPSE) . 3

B - Application for Accreditation of Solar Equipment Testing Laboratory .... 5

C - Laboratory accreditation criteria for solar components and systems .... 12

D - Regulations Accreditation of Testing Laboratories for Solar

Components and Systems 35

A-31
CALIFORNIA AB 1553

STATEMENT TO SUPPORT SOLAR ENERGY CREDIT

•tat. OF California FOR USE BY INDIVIDUALS AND CORPORATIONS

FRANCHISE TAX BOARD

Attach this schedule to your Tax return

Year beainnina 19 ending 19 FOR PRIVACY NOTIFICATION SEE REVERSE SIDE NAME OF TAXPAYER INSTALLATION DATE

Corporate No., Social Security No., Employer No. or Federal Employees Identification Number (FEIN) : ADDRESS OF PROPERTY ON WHICH A SYSTEM WAS INSTALLED

TAXABLE YEAR

119

DESCRIPTION AND FUNCTION OF SOLAR ENERGY SYSTEM AND CONSERVATION MEASURES (attach detailed statement it necessary)

PURCHASED FROM INSTALLED BY

Forms should be completed for each system when more than one system is installed. This system was instal led on: Q Single Family Dwelling Q Other Than Single Family Dwelling

1. Cost of solar energy system including installation cost —

2. Cost of eligible conservation measures —

3. Total cost (add line 1 and 2) —

4. Computation — Complete (a) or (b)

(a) Enter 55% of line 3 but not in excess of $3,000, or —

(b) If the system is installed in "Other Than a Single Family Dwelling” and line 3 exceeds

$6,000, enter greater amount of $3,000 or 25% of line 3

5. Part-year residents and nonresidents — Complete (a) and (b) —

(a) Enter percent from line 16(b) Form 540NR

(b) Multiply amount on line 4(a) or (b) times percent on line 5(a) and enter amount

6. Enter federal solar energy credit allowed (part-year residents and nonresidents reduce the federal credit to the percent shown on line 16(b) Form 540NR . . X %) I

7. Tentative solar energy credit (line 4(a) or (b) less line 6) (Part-year residents and nonresidents

line 5(b) less line 6)

8. Solar Energy System Credit — Compute in accordance with specific instruction, then:

(a) INDIVIDUALS (other than condominium owner or partner) — Transfer the amount from line 7 to Form 540 or 540NR, page 2, line 62

(b) CORPORATION (other than (c) below) — Transfer the amount to Form 100, page 1, line 47(a)

(c) TWO OR MORE CORPORATIONS commonly owned or controlled enter: —

(1) Ratio Total cost (line 3) Total cost of all systems installed in California by this group of corporations (attach schedule) —

(2) Multiply ratio times tenative solar energy credit (line 7), enter amount here and transfer amount to Form 100, page 1, line 47(a) —

(d) CONDOMINIUM and PARTNERSHIP - Determine amount on line 7 applicable to each owner or partner and show the allocation below. Enter this amount on Form 540 or 540NR, page 2, line 62 or Form 100, page 1 ,

I ine 47 (a).

Name

Social Security No. Amount

FT B 3805L (12-77)

A B C D

i 1 j 1 i 1 1 1

A- 32
CALIFORNIA AB 1558

1977 S' ilar Energy Credit Page 1

SECTION 1. GENERAL REQUIREMENTS

A. The solar energy credit may be claimed by individuals, corporations, and partnerships, but not by

estates or trusts.

B. A solar energy system means equipment which uses solar energy to heat or cool or produce electricity and has a useful life of a least three years.

C. To qualify for the credit, a solar energy system must be installed on premises in California that are owned and controlled by the taxpayer at the time of installation. It must be installed between January 1, 1977, and December 31, 1980, and meet the eligibility requirements as determined by the Energy Resources Conservation and Development Commission, 1111 Howe Avenue, Sacramento, CA

95825, telephone (800) 852-7516.

D. Energy conservation measures, as defined by the Energy Resources Conservation and Development

Commission, shall be eligible for the credit when applied in conjunction with a solar energy system.

Conservation measures relating to a solar water heating system shall include, but not be limited to, water heater insulation and shower and faucet flow-reducing devices. Conservation measures relating

to solar space heating systems shall include, but not be limited to, ceiling, wall, and floor insulation above that required at the time of original construction.

E. The credit is computed on a per system basis. For instance, a taxpayer may receive maximum credit

for a system on a single-family dwelling and also another credit for a system on a swimming pool located at that dwelling.

F. Condominium owners who install system(s) on premises owned cooperatively by them shall receive

the credit in proportion to the number of households served by the system.

G. The basic credit is 55 percent of the cost (including installation charges but excluding interest charges) incurred by the taxpayer up to a maximum of $3,000. This is the maximum credit for a system

installed on single-family premises. If, however, a system is installed on other than single-family

dwelling premises at a cost exceeding $6,000, the credit shall be the greater of $3,000 or 25 percent

of the cost (including installation charges but excluding interest charges).

H. The credit can only be claimed in the taxable year in which the system is fully installed. Payments

made in a prior taxable year may be included as part of the system cost eligible for the credit.

I. The credit for the cost of these systems shall be in lieu of any other deduction. The basis of any system for which a credit is allowed shall immediately be reduced by the amount of the credit or re- duced to its salvage value at the end of its useful life, whichever results in the lesser basis.

J. If a federal income tax credit is enacted for costs of solar energy systems, then the maximum amount

allowable for state purposes shall be reduced by the amount of the allowed federal credit.

K. To claim the credit, form FTB 3805L must be completed and attached to your California tax return

for the income or taxable year of the installation. If more than one system is installed, a separate

form must be prepared for each system.

SECTION II ELIGIBILITY LISTS

The Energy Resources Conservation and Development Commission is developing eligibility lists but they are not available at press time. Please contact the Commission at 1111 Howe Avenue, Sacramento,

CA 95825, telephone (800)852-7516 for technical system information or other requirements in the guidelines.

A-33
1977 Solar Energy Credit Page 3

SECTION 111. TAX CREDIT FORM INSTRUCTIONS

GENERAL INSTRUCTIONS

To qualify, the type of system installed must meet specified criteria (See Section II .) Copies of the completed FTB 3805L must be attached to all returns claiming a solar energy credit. A copy of the same form must also be attached to the returns for partnerships and condominiums that are allocating the credit to other taxpayers. Complete a separate form for each solar energy system.

SPECIFIC INSTRUCTIONS

Line 1. Enter cost of solar energy system including installation cost (do not include interest) incurred on premises in California which are owned and controlled by you at the time of installation.

Line 2. Enter cost of energy conservation measures applied in conjunction with a solar energy system to re- duce the total cost of backup energy requirements. Eligible conservation measures installed with

solar space heating shall include, but not be limited to, ceiling, wall, and floor insulation above

that required by law at the time of original construction. Eligible conservation measures installed with solar water heating shall include, but not be limited to, water heater insulation jackets, and shower and faucet flow-reducing devices.

Line 4. Compute and enter (a) or (b):

(a) Complete this line if you installed a solar energy system in your residence, residence swimming pool or if installed in “other than a single - family dwelling” and the total cost does not exceed $6,000.

(b) Complete this line if you installed a solar energy system in “other than a single-family dwelling”

such as an office, warehouse, car wash, etc., and the cost exceeded $6,000.

Line 5. Part-year residents and nonresidents must reduce the amount on line 4(a) or (b) to the same ratio that California income bears to total income. Enter the amounts as requested in 5(a) and (b).

Line 6. If a federal solar energy income tax credit is enacted, enter the amount on line 6. The federal credit

(if enacted) shall reduce the State credit so that the combined credit does not exceed the dollar limitations explained at Item G Section I. Part-year residents and nonresidents must reduce the

federal credit to the same ratio that California income bears to total income.

Line 8. Complete as follows:

(a) INDIVIDUALS (other than condominium owners or partners) complete line 8(a) subject to the general limitation that the maximum allowable tax credit for solar energy systems cannot exceed the tax (540 or 540NR, line 19) less the sum of the credit for personal exemption

($25 or $50), the credit for taxes paid to other states (540 or 540NR, line 63), and the credit

for child and dependent care expense (540 or 540NR), line 64). Excess solar tax credit may

be carried over to succeeding years.

(b) CORPORATIONS complete as instructed subject to the general limitation that the solar energy credit does not apply against the minimum franchise tax plus the tax on preference income.

(c) TWO or MORE CORPORATIONS commonly owned or controlled must prorate the amount of the credit in the ratio to which the cost of such system tears to the total cost of such systems for all commonly owned corporations.

A- 34
1977 Solar Energy Credit Page 4

(d) '70MD0MINIUM and PARTNERSHIP — Individuals are allowed credit for the proportion their household bears to the total number of households; for example, if your household is one in- cluded in a total of 40 households served by the solar energy system, you should enter 1/40

of line 7.

Partners are allowed credit for their distributive share from the partnership.

Condominiums and partnerships must file a separate form FTB 3805L with their returns and

disclose the distribution to each affected taxpayer. Each partner or owner must file a copy

of the FTB 3805L with their tax return and their total credit is subject to the general limita- tions stated at lines 8 (a), (b), (c).

NOTE: (1) The credit for such cost shall be in lieu of any deduction to which the taxpayer otherwise may be entitled, if any.

(2) The basis of any system for which a credit is allowed shall either be reduced to its salvage

value at the end of its useful life, or reduced by the amount of the credit, whichever results

in the lesser basis.

(3) Records must be retained in accordance with appropriate statutes to substantiate the credit, credit carryover, and basis.

LOCATION OF FRANCHISE TAX BOARD OFFICES

Bakersfield

El Monte

Address

... 1300 Seventeenth Street 9660 Flair Drive

Zip Code

93301

91731

93721 Long Beach 3530 Atlantic Avenue 90807

90010 Oakland 1916 Broadway 94612

Sacramento . 1912 1 Street 95814

San Bernardino 92401 San Diego ... 1350 Front Street 92101 San Francisco 345 Larkin Street 94102

San Jose .... 1570 The Alameda 93126

Santa Ana 92701

Santa Barbara . . 93105

Santa Rosa 95402

Stockton 95202 Van Nuys .. 8155 Van Nuys Boulevard . 91402

TELEPHONE CALLS FROM WITHIN CALIFORNIA ARE TOLL FREE Use Only the Corresponding Number Listed Below: Sacramento Metropolitan Area * Information Forms

Area Codes 209, 408, 415, 707, and 916 Information

(except Sacramento) Forms Area Codes 213, 714, and 805 Information . Forms

* Also from outside California, but calls are not toll free.

OUT OF STATE OFFICES:

Chicago, IL — 150 N. Wacker Drive 60606 New York, NY 1 271 Avenue of the Americas 10020

(916) 355-0370

(916) 322-8932

(800) 852-7050

(800) 852-7700

(800) 852-5711

(800) 852-7700

(312) 332-4025

(212) 581-0100

77223—CO 3/2/78 Repriet CU OSP

A- 35
CALIFORNIA AB T 558

California

Solar

lax

Credit

A- 36
What Solar Systems Qualify?

The three most common ways to use solar energy are domestic water heating, swimming pool or hot tub heating, and

space conditioning (heating and cooling). Solar electricity generation systems also qualify for the solar tax credit. Wind

energy systems presently do not qualify but may in the future. The tax credit applies to both active solar systems and passive

solar design. In an active solar system, the collectors and other equipment are isolated from the living or working space of

the structure. A swimming pool solar heater is an example of an active system. The solar collectors are usually located on

the roof of the house or garage, and the filter pump circulates the pool water through the collectors for heating and back to the pool. Another type of active solar system provides a house

with hot water by carrying cool water to rooftop collectors for heating, then back to a storage tank, and finally to a back-up

conventional water heater which kicks on only if the water

is not hot enough for domestic use.

There are some specific requirements for the placement of

solar collectors. To qualify for the tax credit, collectors for space heating must face within 45° of true south if mounted

on a wall, or 60° of true south if mounted on the roof. A third option is to mount the collectors horizontally. Under certain circumstances, collectors for domestic or pool water heating can face east or west instead of south.

In passive solar design, architectural elements that are part of

the living and working space act as solar collectors and stor- age themselves, rather than relying on external equipment.

Three important components of passive design are solar collection, such as large areas of south-facing glass to let in the warmth of the winter sun, storage, such as a concrete floor or wall in line with the windows to absorb the heat and radiate it back into the building when needed; and solar control, such

as shading the windows from the intense heat of the summer

sun. Passive design also provides effective cooling in hot summer climates. Swimming pool covers also qualify for the solar tax credit. "Solar" pool covers are clear and allow more solar energy to heat the depths of the pool. "Thermal" pool covers are opaque and transfer less solar energy. Both covers reduce

evaporation, which is the major cause of heat loss in swimming pools. Of course, any solar installation must comply with local building codes to be eligible for the credit.

What About Conservation Measures?

Conservation measures such as insulation, weatherstripping,

and water flow restrictors are eligible for the solar tax credit only when installed in conjunction with a solar system to improve the system's performance. Conservation measures must be consistent with system usage. For example, if you

install a solar space heating system, and you insulate the walls of your home at the same time, then the insulation is eligible for the tax credit. But if you insulate your walls when

installing a solar swimming pool heater, the insulation does

not qualify for the tax credit.

To qualify for the solar tax credit, a domestic solar water

heating system must include an insulated jacket for a back-up water heater that does not have an insulation value of at

least R-12, and water flow restrictors in shower heads and hot water faucets in new buildings. Rooms heated or cooled with an active solar space conditioning system must have weatherstripping and attic insulation in accessible attic spaces above

heated rooms. These are required conservation measures, but

additional conservation measures installed with a solar sys- tem also are eligible for the tax credit.

A-37
How Does It Work?

The solar tax credit is subtracted from the state income taxes you owe. It is not merely a deduction used in computing

the total amount of income tax. If your tax credit is greater than your total state tax bill, the unused credit is carried over

to following years, until you've received the full credit due.

For example, if you install a solar water heating system that costs $2,000, you will be entitled to a tax credit of $1,100. If you owe a state income tax of $400 that year, your credit would offset your tax liability, and you would still have the remaining credit of $700 to apply in later years. $2,000 = aj- 'y.fFiu.

X 557o

$ I, ICO - WcAiJtih

$ I,

I GO * CMJut

- AGO - SUtk- Lf'CM- fu

$ 100 * onf-A.it ftL ir !

If the federal government also allows a federal income tax

credit for solar devices, your combined federal and state tax

credit cannot exceed the credit allowed by the state. You must use the federal tax credit first, then take the state credit

until you reach the allowable total. Are Warranties Required?

The guidelines and criteria for the solar tax credit mandate

warranties for solar installations. Every active solar energy

system installed after April I, 1978 must be covered by a oneyear parts and labor warranty by the installer to qualify for the solar tax credit. If you build your own system, you do not need an installer's warranty. The guidelines also require that every solar collector and storage unit sold after April I, 1978 be covered by a full three-year manufacturer's warranty to

repair defects at no charge. Corrosion is covered by a limited warranty. Pool covers must have a three-year manufacturer's

warranty; for the first two years, defects must be repaired at no charge.

Who Can Take It?

To receive the solar tax credit, you must own the property at the time the solar system is installed. The credit applies to an' system installed between January I, 1977, and December 31, 1980. The tax credit is available to builders as well as homeowners,

to encourage developers to include the benefits of solar sys- tems in new homes. Condominium owners who install a solar system on cooperatively owned property are entitled to the tax credit in proportion to the number of households served by the system.

How Do I Apply For The Credit?

Form 3805L is available from the Franchise Tax Board for

filing for the solar tax credit. The completed form should be

attached to your standard state income tax return (Form 540), which also contains a line for entering the tax credit. The California Energy Commission has developed guidelines

for the solar tax credit. These criteria apply to all systems

installed after January 1, 1977.

For more detailed technical information on solar systems, how

they work, and how to qualify for the tax credit, write the

California Energy Commission, 1111 Howe Avenue, Sacramento CA 95825, or call toll free (800) 852-7516. Specific tax infor- mation is available from the nearest office of the Franchise

Tax Board.

Jump on the California solar bandwagon, and save yourself

up to $3,0001

In September, 1977, Governor Brown signed into law landmark

legislation allowing a state income tax credit of 55 percent of the cost, up to $3,000, to purchase and install solar energy

systems in a single family home.

11 a solar system is installed in a building other than a single

family residence, and the cost is greater than $6,000, the tax

credit is 25 percent or $3,000, whichever is greater.

The tax credit is the largest financial incentive in the country

to encourage the use of solar energy. But if you take advantage of the tax credit, you will benefit in other ways. Your monthly utility bills will be lower because sunlight is free, and

you will be doing your part to conserve our limited energy

resources. , „ A-38
CALENDAR YEAR 1977

COLORADO HB 1519

COLORADO STATE CORPORATION INCOME TAX RETURN FORM 112

(DOC CODE 23) or other taxable year beginning 1977, ending Name

Number and street

City or town, State and ZIP code

PLACE LABEL ON FORM YOU FILE MAKE ANY NECESSARY CORRECTIONS

FOR REVENUE DEPARTMENT USE ONLY

A. This return is being filed for: (42) A corporation not apportioning income;

(43) A corporation doing an interstate business apportioning income under the Colorado Income Tax Act (Schedule A, Page

2); (44) A corporation doing an interstate business apportioning income under the multistate compact (Schedule AS-4); D (45) A corporation electing to pay a tax on its gross Colorado

sales under the multistate compact;

(46) A "Subchapter S” corporation;

(47) A "DISC” corporation.

B. Kind of business in detail

C. The corporation’s books are in care of (name and address):

D. Has the Internal Revenue Service made any adjustments in the corporation income or tax or have you filed amended federal income

tax returns at any time during the last four years?

E. If so, which years?

F. Did you file amended Colorado returns to reflect such change or submit copies of the Federal Agent’s Report?

G. Is this a consolidated return? '

H. Is this corporation a member of an affiliated group as defined on

form 112-AS? If so, attach form 112-AS.

1. Federal taxable income (line 30, form 1120; line 28, form 1120-S) (921)022) « 1 1 2. Modifications increasing federal taxable income:

(a) State or municipal bond interest $

(b) The federal net operating loss deduction

(c) Colorado income tax deduction

(d) Depreciation on alternative energy device £

(e) Total of lines 2(a) through 2(d) ' (923) $

3. Total of lines 1 and 2(e) $

4. Modifications decreasing federal taxable income:

(a) Federal bond interest $

(b) Colorado income tax refund

(c) I.R.C. section 78 dividends

(d) Alternative energy device deduction ^ (e) Other—attach explanation

(f) Total of lines 4(a) through 4(e) (924) $

6. Modified federal taxable income—line 3 less line 4(f) (925)1926) $

6. Colorado taxable income before net operating loss deduction (927)028) $

7. Less: Colorado net operating loss deduction (929) $

8. Colorado taxable income—line 6 less line 7 030)031) $

9. Tax: Check proper rate: 0% for a "Subchapter S" Corporation or for A "DISC" corporation: xh% Gross Receipts: 57c Normal Tax (906) $

10. Oil and Gas Production Tax, line 4, Form 104-G (917)

11. Total tax $

12. Oil and gas tax withheld (902) $

13. Payments and credits on estimated tax (903)

14. Payments on extension (903)

15. Total credits $

16. Balance of tax due $

17. Penalty (901) $ Interest (911) $ $

18. Total due—$5.00 penalty for any check returned for insufficient funds $

19. Overpayment $

20. Overpayment to be credited to 1978 estimated tax (914) $

21. Overpayment to be refunded (904) $

Acct. No. (Colo. I.D. No.)

Federal employer I. D. No.

Business code number

per federal return

Give year corporation began doing business

in Colorado

CHECK THIS BLOCK IF THIS RETURN IS UNDER EXTENSION.

GIVE EXTENDED DUE DATE.

MAKE CHECKS PAYABLE

TO THE COLORADO

DEPARTMENT OF REVENUE

MAIL TO THE COLORADO

DEPARTMENT OF REVENUE

1375 SHERMAN STREET

DENVER, COLORADO

80261 Checks or money orders for amount due should not include payment for tax on any other document or return. Use separate checks for other documents.

DO NOT WRITE IN THIS SPACE CNOT (908) COGT (918)

Under penalties of perjury in the second degree, I declare that I have examined this return (including accompanying schedules and statements) and

to the best of my knowledge it is true, correct, and complete. If prepared by a person other than the taxpayer, his declaration is based on all information

of which he has any knowledge

(Date) (Signature of officer) (Title)

(Date) (Name of individual or firm preparing return) (Address)

A-39
1977 INSTRUCTIONS FOR FORM 112 1977

CORPORATION INCOME TAX RETURN

Preaddressed Label. If your income tax booklet has a preaddressed

label on the front cover, please peel off that label and aitach it to the income tax return that will be filed. Make any necessary correction to the

label. Litter Assessment Beginning with fiscal years ending in 1978, businesses with gross Colorado sales of, or rental income form, tangible personal property, or service income, of more than $50,000 will be subject

to an annual litter assessment. The assesment will be due and payable

eight months after the close of the taxable year.

Present plans are not to collect this assessment through the income tax

return. This is merely a notice to the taxpayers affected that the assess- ment exists.

Declaration of Estimated Tax. Every corporation subject to the Qolorado income tax must file a declaration of estimated income tax if its tax liability is expected to exceed $1000 plus estimated credits. Estimate Form 112-ES and instructions will be furnished upon request.

Oil and Gas Production Tax. Gross income, including royalties, from

oil and gas produced in Colorado (but not from oil and gas produced from

oil shale) during the taxable year is specially taxed in addition to the normal tax due thereon. A separate schedule, Form 104-G, must be filed and specific instructions are available upon request to aid in filing this schedule. Oil and gas produced on and after January 1, 1978, will not be

subject to the oil and gas gross production tax but will instead be subject

to the Colorado severance tax on oil and gas.

"Subchapter S" Corporations. A small business corporation under

Subchapter S of the Internal Revenue Code which has a "Subchapter S"

election in effect shall not be subject to taxation under this article. A "Subchapter S” corporation doing business in Colorado must, however, file a Colorado corporation income tax return, Form 112, filling in

all schedules insofar as they are applicable. It should not complete Schedule A or Schedule AS-4, the apportionment of income schedules, as the Colorado resident shareholders must report their entire income from

or with respect to the "Subchapter S” corporation as subject to the Col- orado income tax, and the shareholders who are nonresidents of Colorado would not report any of the "Subchapter S” income to Colorado as such income is in the nature of dividend income. A shareholder’s Colorado basis in "Subchapter S” stock shall be his Colorado basis as of January 1, 1965 (or the first day of his fiscal year beginning in 1965) adjusted therafler in the same manner and in the same amount as is his federal basis.

Filing Requirements. Every corporation, including "Subchapter S”

corporations, doing business in Colorado or deriving income from Col- orado sources must file a corporation income tax return with Colorado. Any corporation that is exempt from filing a federal income tax return

shall be exempt from filing a Colorado income tax return except that it shall not be so exempt if it must file a federal return of unrelated business income. Any corporation that is required to obtain a Federal tax exemption determination letter must file a copy of such letter with the Depart- ment of Revenue. Any insurance company subject to the tix imposed on

gross premiums by section 10-3-209, C.R.S. is specifically ixempt from

the Colorado income tax and from filing Colorado income tax returns.

Rate of Tax. Corporations are taxable at the rate of 5% of their Colorado taxable income.

See Page 3 of these instructions for the gross receipts tax.

Time and Place. Returns are due on the 15th day of the fourth month

following the close of the taxable year. Extension of time for filing (not to exceed three months for any one extension) will be granted by the Director upon submission of an application therefor tendered upon the proper form (Form DR-158C, available upon request), giving sufficient reasons

for the extensions, and accompanied by payment of the estimated balance

of income tax due at that time An approved federal extension of time for filing will not be accepted in lieu of an approved Colorado extension

Filing of the return terminates the extension

Returns must be filed with the office of the Colorado Department of Revenue, 1375 Sherman Street, Denver, Colorado 80261

Accounting Period and Method. The corporation’s accounting

period and method for Colorado income tax purposed must be the same as

for federal income tax purposes.

Consolidated Returns. An affiliated group of corporations as defined

in section 1504 of the U.S. Internal Revenue Code may elect to make a consolidated Colorado corporation income tax return. The making of a consolidated return shall be upon the condition that all corporations which at any time during the taxable year have been members of the

affiliated group consent to be included in such return. The making of a consolidated return shall be considered as such consent. Such election may not be revoked in less than four years unless approved by the executive director.

INSTRUCTIONS FOR PAGE 1

Enter on line 1 of page 1 the federal taxable income (or loss) from

Federal Form 1120 or 1120-S. MODIFICATIONS

Enter on line 2(a) all interest income (less bond premium amortization)

of the corporation from state or municipal obligations that is not included

in the federal taxable income except such interest which is specifically exempt from Colorado income tax by the Colorado statute authorizing the issuance of such obligations.

Such interest to be added back shall be net of any expenses required to be allocated to such interest income by the Internal Revenue Code for federal income tax purposes.

Enter on line 2(b) the total amount of any federal net operating loss deduction claimed in the computation of the federal taxable income.

Enter on line 2(c) the total amount of any Colorado income tax, except

the Colorado oil and gas gross production tax, to the extent it was claimed

as a deduction in the computation of the federal taxable income.

Enter on line 2(d) any depreciation claimed as a deduction in determining taxable income in respect to an alternative energy device claimed as a modification for Colorado income tax purposes. See modification item

4(d).

Enter the total of lines 2(a) through 2(d) on line 2(e), and enter the total of lines 1 and 2(e) on line 3.

Enter on line 4(a), to the extent included in federal taxable income, any

interest or dividend income on obligations or securities of any authority, commission, or instrumentality of the United States.

A-40
Page 2

Enter on line 4(b), to the extent included in federal taxable income, any

refund of Colorado income tax except the refund of Colorado oil and gas

production tax.

Enter on line 4(c) any amount included in federal taxable income by

reason of the gross-up provisions of Section 78 of the Internal Revenue

Code.

Schedule A the modified federal taxable income from line 5, page 1 of the

return.

Enter on line 2 of Schedule A, the designated items of nonbusiness

income, less related expenses, that are to be directly allocated

The items to be directly allocated are as follows:

Enter on line 4(d) an amount equal to the cost that is properly attribut- able to the installation, construction, reconstruction, remodeling, or ac- quisition of an alternative energy device for use any building owned by

the corporation, to the extent such device is completed or acquired and is placed in service during the taxable year. The alternative energy device

is not deemed to be placed in service until the premises are occupied by

the owner or tenant.

Alternative energy device means any system or mechanism or series of systems or mechanisms using solar radiation, wind or geothermal re-

( sources and includes the use of a fluid-to-air heat pump operating on a

fluid reservoir heated by solar radiation or a geothermal resource

In the case of joint ownership of property in which an alternative- energy device has been installed, the deduction shall be apportioned between the qualifying owners thereof in the ratio of their ownerships of < the property. Attach a reasonable comprehensive explanation of any

alternative energy device modification claimed.

Enter on line 4(e), to the extent included in federal taxable income, the

excess of the Colorado basis in any asset sold or otherwise disposed of, over the federal basis in the asset. Enter on line 4(e), to the extent included in federal taxable income, any income or gain previously reported to Colorado as taxable income.

Enter on line 4(e) any additional depletion that would be allowable if the allowable federal percentage depletion on oil shale were 27Wc and

ti.<. crushing, retorting, condensing, and other processes by which oil, gas,

or both oil and gas are removed from oil shale were deemed to be treat- ment processes considered as mining.

Enter the total of lines 4(a) through 4(e) on line 4(f).

Enter on line 5 the net of line 3 less line 4(f). The resulting figure is the modified federal taxable income that will be the Colorado taxable income

to be entered on line 6 for those corporations that are not permitted to apportion income away from Colorado. For those corporations that do

apportion income enter the amount from line 5, page 1, on line 1 of Schedule A, page 2, or on line 6 of separate schedule, Form AS-4. APPORTIONMENT OF INCOME

bveiy corporation doing business in more than one state, including

Colorado, has an annual election to apportion income by use of Schedule

A, page 2, Form 112, which is the method prescribed by the Colorado Income Tax Act; or by use of Form AS-4, the Multistate Compact Appor- tionment Schedule. The election for any given year may not be changed

after tne due date of the return or the date the return is filed, whichever is iater.

Income may not be apportioned in any other manner unless prior permission in writing has been obtained from the Director of Revenue.

Instructions for Form AS-4 are on the reverse of that form. The instruc- tions immediately following are for the preparation of Schedule A.

For purposes of apportioning income under the Colorado Income Tax

Act, "doing business” in a state has been defined as having income arising from the activity of one or more employees located in that state; or arising from the fact that real or tangible personal property is located in that

state for business purposes, and that such property is actually used for such purposes; or both. This definition applies equally in determining when a foreign corporation is doing business in Colorado or when a Colorado corporation is doing business outside of Colorado.

If the corporation qualifies to apportion income and the income is to be

apportioned under the Colorado Income Tax Act of 1964, enter on line 1 of

1. Interest, which shall not include service or carrying charges or discount earning, received from intangible personal property not used in connection with the business of the corporation and not properly included

in the inventory thereof, less related expenses, shall be allocated to the

state in which the principal place of business is located.

2. Dividends received, and gains and losses realized, from the sale of corporate stocks, less related expenses, shall be allocated to the state in which the principal place of business of the corporation is located

3. Royalties or similar income received from the use of patents, trademarks, copyrights, secret processes, and other similar intangible

rights, less related expenses, shall be allocated to the state in which the

principal place of business of the corporation is located.

Royalties from gas, oil, mining, timber and other similar interests, to the extent such royalties do not constitute one of the principal business incomes of the corporation, shall be construed to be rents and may be

directly allocated under paragraph 4 immediately following.

4. Rents received from the lease or rental of real property or tangible persona! property, less related expenses, shall be allocated to the state in which the property is located during the period for which the rent is earned.

5. Gains or losses realized from the sale of capital assets, such as shall consist of real property or tangible personal property, less related ex- penses, shall be allocated to the state in which such assets are located.

The term capital assets, as here used, shall be limited to the definition

of capital assets as given in Sec 1221 of the Internal Revenue Code. Thus

the gain or loss from the sale of tangible personal or real property used in the trade or business of the corporation will not be subject to direct

allocation.

Related Expenses. Related expenses include both directly related and indirectly related expenses. When any income, gain or loss is directly

allocated, any expenses directly connected with such income, gain or loss shall also be directly allocated. There shall also be directly allocated

indirectly related expenses in an amount to be determined from the books and records of the taxpayer. If indirectly related expenses are not directly

allocated, or if such books and records do not properly reflect such indi- rectly related expenses, then the Director of Revenue will make a deter- mination of the amount of the indirectly related expenses to be allocated.

Enteron line 3 of Schedule A the net of line 1 less 2(g). This amount will represent that portion of the modified federal taxable income subject to apportionment to Colorado by formula. Enter one-half of line 3 on line 4(f) and one-half on line 5(g).

This method of apportioning income provides for a two-factor formula:

a revenue factor and an average property factor.

The revenue factor (to be determined on lines 4(a) through (f) and

applied on line 4(f)) shall be determined by including in Colorado sales all sales where the goods, merchandise and property are ultimately deli- vered in Colorado, and, in the case of a Colorado corporation, all sales where the goods, merchandise and property are ultimately delivered in a

state where, according to the Colorado Income Tax Regulations, the

corporation is not doing Lusiness. The place where the order is taken or approved or the place where the title to property passes shall be disre- garded for the purpose of determining sales. There also shall be included

in Colorado sales, revenue from all personal services rendered in Col- orado, rents from tangible personal property used in connection with the

business, and interest and service or carrying charges received from

intangible personal property used in connection with business. A-41
CONNECTICUT SB 175 (Substitute)

TAX EXEMPTION APPLICATION MUNICIPALITY OF Prescribed by SOLAR ENERGY SYSTEMS Tfle 5,a,e Ta>< Commissioner M-44 REV. 1-78 9 76 INSTRUCTIONS IMPORTANT!

READ THIS BE- FORE FILLING OUT THIS FORM

1 . Prepare in duplicate — Original to Assessor, Duplicate to Taxpayer.

2. Timely filing — Failure to file within 30 days following the annual assessment dote automatically waives

the right to this exemption

3. The Solar system described herein must meet standards established by regulation by the Commissioner

of the Planning and Energy Policy in order to qualify for this exemption.

4. Only the assessed value of the Solar System described herein may be claimed.

5. See reverse for complete act governing this application.

TO: The Assessor, Municipality of

I hereby apply for Section 12-81 (56) of the

APPLICANT'S NAME

noperty tax exemption for the installation of a Solar Energy system as authorized by the provisions of 97/ Revision of th e Conn. Genera) Statutes. POST OFFICE SERVING APPLICANT

APPLICANT'S MAIL ADDRESS (No. and Street) (City or Town) (State) iitp)

PHYSICAL LOCATION (No. and Street) OF SOLAR SYSTEM

DESCRIBED BELOW

(City or Town) (State) (Zip)

DOES THIS SYSTEM MEET THE STANDARDS

ESTABLISHED BY THE COMMISSIONER

OF PLANNING AND ENERGY POLICY? YES NO

DATE CONSTRUCTION

OF THIS BUILDING WAS COMMENCED

mo. day yr. / /

DETAILED DESCRIPTION OF THE SOLAR SYSTEM FOR WHICH THIS APPLICATION IS FILED

EXEMPTION

CLAIMED

As defined in 12-81 (56) of The Connecticut General Statutes, on reverse. VALUE

$

CERTIFICATION

1 hereby certify that the statements made herein, have been examined by me, and, to the best of my knowledge

and belief, are true and correct. OWNER OR OWNERS

OWNER OR OWNERS

(Municipality) (Calendar date) (year) DATED AT THIS DAY OF 19 ASSESSOR'S

USE

AUTHORIZED SIGNATURE MO DAY YR APPROVED APPROVED / /

A-42
ILLINOIS SB 944

APPLICATION FOR VALUATION UNDER SECTION 20d-3

OF THE REVENUE ACT OF 1939 RELATIVE TO SOLAR

ENERGY HEATING OR COOLING SYSTEMS

TO: Supervisor of Assessments, County Assessor, or Board of Assessors

County Township

1. The undersigned , being the person liable

for taxes on certain real property hereinafter described,

hereby requests that the said real property be valued for the

assessment year January 1, 19 , as provided in Section 20d-3

of the Revenue Act of 1939, as amended.

2. Legal Description and Index Number as shown on tax bill. (Use

reverse side if necessary)

3. The undersigned states that he (she) is

the owner of the above described property; that improvement (s)

thereon are equipped with a solar energy system used for

; and that the total

(Heating) (Cooling) (Heating and Cooling)

cost of installing such system v/as $ .

4. The undersigned understands that when the solar heating or coolirg system so valued ceases to be used as a means of

heating or cooling the improvement (s) , the owner of the real

property must, within 30 days, notify the Supervisor of

Assessments, County Assessor or Board of Assessors, as the

case may be of that fact; and that it is a Class B misdemeanor

to fail to submit such information or to khowingly submit any

false information in or relating to this application.

Applicant

Applicant's Address

Date: , 19 , A.D.

Subscribed and sworn to before me this

day of , 19 , A.D.

Notary Public

A-43
ILLINOIS SB 944

Illinois

Department of

Business and Economic

Development

Division of Energy

The Illinois

Program For

Comprehensive

Solar energy

Legislation

June 1977

Printed by Authority of the State of Illinois

A-44
TABLE OF CONTENTS

Page

Abstract iii

I. Impediments to Solar Energy Application 1

II. The Solar Energy Development Program in Illinois 7

III. The Comprehensive Solar Energy Act in the

Illinois Legislature 13

IV. Implications of the Legislation 14

V. Conclusion 15

References 16

Appendices:

A. Members of Illinois Energy Resources Commission

Solar Energy Study Panel Members 18

B. Members of Technical Advisory Committee on Solar

Legislation 19

C. Senate Bill 944, the Illinois Comprehensive Solar

Energy Act of 1977 21

A-45
IOWA ADDITIONAL INFORMATION

IOWA

ENERGY BULLETIN

June,1978 Vol.4,No.6

Published by Iowa Energy Policy Council

Home Solar Energy Grants

The Iowa Energy Policy Council

(EPC) is making a total of

$24,500 available to fund seven

or more residential solar projects in Iowa. Governor Robert

D. Ray announced the program

on May 22.

demonstrate the feasibility and

economics of using solar energy," said Ray. "They will provide valuable data on the en- ergy that solar installations

can provide for Iowa residents.

That information isn't available now to the EPC."

and other solar applications.

Each grant recipient must own

and occupy the dwelling and

agree to furnish monthly energy data from the residence for

three years.

The cost sharing solar demonstration grants are for single

family dwellings. Up to $3,500

will be awarded as a 50 percent

match for the cost of each project.

"These solar grants will help

Applications are being accepted

for active, passive and hybrid

solar energy systems for both new construction and retrofitting homes. Projects for space

heating and cooling may also

include domestic hot water

heating, swimming pool heating

Judges will consider solar system design, cost effectiveness

and energy conservation features. Geographic distribution

and variety of solar systems

will also be considered. For

applications, write or call the

EPC.

INSULATION HEARINGS

June 20-21

"Ripe for exploitation" is how Julian Garrett

describes the area of energy saving products.

Garrett is director of the Consumer Protection

Division of the Iowa Attorney General's Office, Department of Justice.

His office and the Iowa Energy Policy Council

(EPC) will sponsor public hearings on insulation problems and possible corrective measures

in Iowa. The hearing will be held June 20 and

21, 1978, from 9 a.m. to 5 p.m. at the Old

Main Auditorium at Drake University in Des

Moines

"We've been made aware of companies allegedly

overstating product claims, of difficulties

during and following the installation process,

and of insulation materials which may not be

properly treated with fire retardant," said

Douglas Carlson, assistant attorney, general

in the Consumer Protection Division.

"If consumers don't have confidence in insulation products and in the workmanship of the

installers, they will shy away from this important way to cut home energy consumption,"

said EPC Director Rodson L. Riggs. "It's es- sential that we clear the air on these problems as soon as possible."

(continued, page 8 )

A-47
IOWA ADDITIONAL INFORMATION

SOLAR BUSINESSES

IN IOWA

A-48
IOWA

SOLAR EQUIPMENT BRANDS NOW AVAILABLE IN THE STATE

COLLECTORS AND SUBSYSTEMS:

AIR AND/OR LIQUID

Brands Cities See Page

ALCOA Coralville 5 ARKLA Des Moines 11

CHAMBERLAN Waterloo 22 DELTA West Branch 26

ENERGY KING Creston, North Liberty & 6, 7, 16

Rock Valley 18

FLO-THRU Denver O GARDINER North Liberty 15

HAWTHORNE North Liberty 15

HELIOTROPE North Liberty 15

HONEYWELL Rock Valley 18

LARGO Denver 8 LENNOX Marshalltown 14 NORTHRUP Des Moines 11

NRG Coralville 5 PPG Des Moines 9 PURGE COIL Marshalltown 14 SEMI-SERPENT Denver 8 SINGER Des Moines 11

SOLAIRE Des Moines 11 SOLAR-AIRE Cedar Falls, Denver, 3 , 8 North Liberty, Oskaloosa, 15, 16, 17

Spillville, Waterloo 21, 24 SOLAR INC. Ankeny 2 SOLARMATE Marshalltown 14 SOLARON Des Moines, Sioux City, 12, 19

Waterloo 23

SUNCEIVER Denver 8 VACU-FLOW West Branch 25

WINDOW-PAK Coralville 5

NOTE: Not all pages in this survey are listed on the above index.

This listing was compiled by Gene Wenzl, Department of Energy, Region VII.

A-49
IOWA ADDITIONAL INFORMATION

FOR

IOWA

RESIDENTS

SOLAR

DEMONSTRATION

GRANTS. .

The Iowa Energy Policy Council is seeking Iowa residents to

participate in cost sharing solar demonstration projects.

Up to $3,500 will be provided in a 50 percent match of funds

for single family dwelling solar projects. Each grant recipient

must own or occupy the dwelling and agree to furnish

monthly energy data from the residence for three years.

Applications are being accepted for active, passive and hybrid

solar energy systems for both new construction and retrofit- ting homes. Projects for space heating and cooling may also

include domestic hot water heating, swimming pool heating

and other solar applications.

A total of $24,500 is available to fund seven or more projects

in Iowa. Judges will consider grant applicants on the basis of

solar system design, cost effectiveness and energy conservation features. Geographic distribution and variety of solar

systems will also be considerations.

For applications, write or call the Iowa Energy Policy

Council, Solar Demonstrations, 215 E. Seventh, Des

Moines, Iowa 50319 (515) 281-4420.

A-50
?S-\

IOWA ADDITIONAL INFORMATION

SCOTT COMMUNITY

COLLEGE

BELMONT ROAD

BETTENDORF, IOWA 52722

(319) 359-7531

The two year Solar Energetics Technology

Program has been designed to prepare

students for employment as technicians in:

1. Research Laboratories

2. Solar Energy Systems Installations

3. Assistants to Designers and Architects

4. Systems Maintenance

5. Other Occupations Related to the Energy Industry

After completion of this program, students

will have the necessary background and

skills to enter Into the solar industry as a

technician. The student will be prepared

to perform installation and service

functions to support architects and

engineers designing and developing solar energy systems, maintenance of installed

units, sizing, designing, and installing

specific solar units with the proper

storage. Also, the student upon completion of this total 8-quarter (2 year) program, will be proficient in heating and

air conditioning, sheet metal work and

all installation of domestic and industrial

units. However, the student will be

able to “spin-out” with proficiency in specific areas any time after the 4th

quarter. The Solar Energetics Technician

Program is designed to train individuals

to properly install, service, repair, and

maintain 'UNITARY heating, ventilating,

and air conditioning equipment and

accessory items common to this equip- ment. Examples of accessories would

include such items as humidifiers, air cleaners, air purifiers, exhaust systems,

etc.

A-51
The component Solar Energetics

Technician is trained to be familiar with and understand terminology and functions

of all unitary equipment, component parts

and related accessories. This includes

the solar heat collection and transfer cycles and the refrigeration (cooling)

cycle. To read, understand and interpret

heating, ventilating and air conditioning

plans and specifications. To read,

understand and interpret the various types

of electrical wiring diagrams used in this industry. To trace out and test electrical

circuits used on all equipment included

in this category. To understand and

interpret piping diagrams, hydronic

properties and chemistry. To understand

the fluidics of air and hydronic cycles.

To understand the functions and principles

unique to solar hydronic and air systems.

To systematically check and be capable

of servicing, maintaining, and repairing

(including changing of or replacing)

component parts of all unitary equipment

and accessories common to this equipment.

* Unitary equipment consists of one or more factory made assemblies or packages.

The 8 quarter (2 year) Solar Energetics

Technologist Program has three spin-off

entry level employment opportunities

within the industries:

1. Heating-Air Conditioning Program —

4 quarters

2. Domestic Heat and Air Conditioning

Program with Solar emphasis —

5 quarters

3. Industrial Heating and Air Conditioning

with Solar emphasis — 6 quarters

Applicants for the Solar Energetics

Technician Program will be selected on

the basis of their mental and physical

skills, which will indicate their ability to

profit from the Program and succeed as

Solar Technologists. Applicants for the Program are tested, interviewed and

counseled by the members of the Solar Program Staff assisted by the Office of Student Personnel. Student Personnel

Services offer counseling services to aid the student in his personal exploration and

development of self. Appointments may

be made to see the counselors.

TUITION $150 per quarter for in-state students

$225 per quarter for out-of-state students

Return the enclosed application with a $15 non-refundable fee. For any further information, contact the Admissions Office

at Scott Community College (319) 359-7531.

A-52
IOWA ADDITIONAL INFORMATION

Prepared

by the

SOLAR

LEGISLATIVE

PRIORITIES

IOWANS RESPOND -

Iowa Energy Policy Council

February, 1978

A-53
IOWA ADDITIONAL INFORMATION

WHAT

MAKES

SOLAR

ENERGY

TICK?

the principles of solar energy

conversion simply explained

WHAT

MAKES

SOLAR

ENERGY

TICK?

Solar energy has received much attention

recently. But it’s true nature is still an enigma to most people. This pamphlet

explains the mechanical principles and

devices which make solar collection and con- version possible. Solar energy can be understood either in a broad sense or in an obvious, limited one. We will deal mostly with the second one, but

the first should be explained:

Most of our present energy comes from

the sun, although using the sun’s ray directly

is new (to Americans, at least). Coal is a pro- duct that is made of petrified plant material and plants get their energy for food

production —"photosynthesis”— from the

sun. Even human labor is an indirect result of solar energy, because humans eat animals

that eat plants.

The changing of plant matter back into raw

energy before the plants reach the petrified codl stage is called “biomass conversion" or, more simply, ‘‘bioconversion.

The sun also causes air movement, so wind energy is a form of solar energy, one

which is being increasingly exploited.

The following paragraphs discuss

methods for collection and utilization of the

sun’s energy. All of them are active methods

of collection. Better and cheaper than active methods are passive ways to catch sunlight.

An example is having windows in the south

wall of your house and using heat-retaining materials in construction.

A-54
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A-56
KANSAS SB 14

Form

K-35

KANSAS

SOLAR ENERGY CREDIT SCHEDULE

Name of Taxpayer (As shown on form to which attached) Social Security Number

Federal Identification Number

1. Address of solar energy system.

(Number, Street, and City)

2. Date system was completed, acquired, or placed into

service.

I I Month Day Year

3. Check type of energy system.

Solar Wind

(Please attach a detailed description of the energy system)

5. Adjusted basis of energy system: (See instructions)

a. Cost of energy system

b. Installation cost of energy system

c. Adjusted basis of energy system (Add lines 5a and 5b) ... . PART I PRINCIPAL DWELLING ENERGY SYSTEM CREDIT

4.

If taxpayer acquired real property on which a solar energy system had previously been installed, from whom was the

real property acquired?

Name

Number and Street

City and State Zip Code

(Attach Schedule K-35a Certificate of Solar Energy

System Transfer)

S. Tax liability (Line 15 less lines 16, 17, and 18, page 1, form 40 or 40N) . 7. Solar energy credit (25% of line 5c, or Si ,000, or line 6, whichever is less) (Enter this amount on line 19, page 1, form 40 or 40N)

8. Solar energy credit carryforward (See instructions) PART II BUSINESS ENERGY SYSTEM

9.

Tax liability (See instructions)

10. Solar energy credit (25% of line 5c, or $3,000, or line 9, whichever is less) (Enter this amount on the appropriate form line. See instructions.)

11. Number of months in this taxable year the energy system was in use . . . 12. Useful life of energy system for federal tax purposes (In months) . . . . 13. Federal depreciation percentage (See instructions) Method of Depreciation (Check one)

Straight Line Sum of the year's digits method

Declining balance Other (Explain)

14. Kansas amortization percentage (Divide line 11 by 60)

15. Federal depreciation modification (Multiply line 5c by line 13)

(See instructions)

16. Kansas amortization deduction (Multiply line 5c by line 14) (See instructions)

17. Prior year s accumulated Kansas amortization (See instructions)

INC/K-35

A-57
INSTRUCTIONS FOR CLAIMING THE SOLAR ENERGY CREDIT

SOLAR ENERGY CREDIT DEFINED: The solar energy credit may be deducted from a taxpayer's Kansas income tax liability if he/she completes the installation of a solar energy system in his/her principal dwelling or business facility; or if title was

acquired to a principal dwelling or business facility in which an energy system has previously been installed. The credit is available if installation was completed on or after January 1, 1976, and prior to July 1, 1983; or if the title was

acquired after installation was completed during this period. ENERGY SYSTEM DEFINED: A Qualifying energy system may

be either a solar system or a wind system. SOLAR SYSTEM DEFINED: A solar system is a system of apparatus and equipment capable of converting radiant solar energy into heat or electrical energy and transferring the heat energy through a separate fluidic conduit or the electrical energy through a system of wires to a point of use (including, but not

limited to, domestic water heating, space heating or cooling,

electrical power device) or storage. WIND SYSTEM: A wind system is defined as a system of apparatus and equipment capable of converting wind energy into mechanical or electrical energy and transferring the mechanical or

electrical energy through a separate apparatus to the point of use or storage.

SPECIFIC INSTRUCTIONS

Line 1 -Give the address of the property on which the energy system is located. Line 2--Enter the month, day, and year in which the energy system was placed into service Line 3 -Is The Energy System A Conventional System Converted

to Solar Energy? Check the appropriate box. Describe the energy

system, listing all the equipment constituting the energy system and state which, type of energy the system provides such as: heating, cooling, electrical power, etc. Line 4— If Taxpaye, Acquired Real Property On Which A Solar Energy System Had Previously Been Installed, From Whom Was

The Real Property Acquired? List the name and address of the party in the space provided. Attach Schedule K-35a, "Certificate

of Solar Energy System Transfer," to this schedule. Line 5-Adjusted Basis of Energy System: In determining the

adjusted basis of an energy stem, only costs that apply directly to the purchase and installation of a solar or wind system are allowable. For example, if the owner installs a solar hot water

system, construction costs cannot include the installation of the hot water tank or hot water plumbing. Only the cost of purchase and installation of the solar unit and plumbing leading to the hot

water tank would be allowable. Line 5a-Enter the purchase price of the energy system. Attach a schedule showing how vou arrived at the total purchase price. Line 5b--Enter the total installation costs for the energy system. Attach a schedule showing how the total installation cost was

calculated. Line 5c-Adjusted Basis of Energy System: Add lines 5a and 5b. PART I - PRINCIPAL DWELLING ENERGY SYSTEM CREDIT

Line 6 -Tax Liability: Enter the Kansas income tax liability after deducting other state tax credit, 337 liquidation credit, and

business and iob development credit for the year in which the

credit is claimed (line 15 less lines 16, 17, and 18, page 1, form 40 or 40N).

Line 7-Solar Energy Credit: 25 percent of line 5c, or $1,000, or the amount shown on line 6 above, whicnever is less. Enter the

credit on line 19, page 1, form 40 or 40N.

Line 8-Solar Energy Credit Carryforward: If the lesser of 25

percent of line 5c, or $1,000, exceeds the amount shown on line 6. the difference may be claimed as a credit against your Kansas income tax liability for the next succeeding taxable year(s), until the total amount of the tax credit has been used. However, the

credit cannot be carried over after the fourth year succeeding the year the credit was originally claimed. PART II - BUSINESS ENERGY SYSTEM

Line 9-Tax Liability: Enter the Kansas income tax liability from

the form on which the credit is being claimed after subtracting the other state tax credit, 337 liquidation credit, and job

development credi c. Line 10--Solar Energy Credit: Enter 25 percent of line 5c, or $3,000, or the amount shown on line 9 above, whichever is less. Enter the credit on line 19, page 1, form 40 or 40N; line 16, page

1, form 41; line 30, page 1, form 120; or line 24, page 1, form

120S, whichever is applicable. The credit for an energy system in a business facility cannot be

carried forward. However, in addition to the credit, the taxpayer

also may amortize the adjusted basis of the solar energy system

rateably over a 60-month period.

If the taxpayer transfers title to the equipment for which he is claiming the amortization before completion of the 60-monlh

amortization period, then the right to claim the amortization is lost or terminated in the month the property is transferred.

Individuals who claim amortization on a solar energy system must

have itemized deductions on the federal income tax return. If the standard deduction is used on the federal income tax return, then amortization cannot be claimed on the Kansas return, form 40 or 40N.

Line 11--Enter the number of months in this taxable year the energy system was in use. Line 12-Enter the useful life of energy system for federal tax purposes (In months).

Line 13 -Federal Depreciation Percentage: Check the method of depreciation used for federal income tax purposes. Then, based

on- the entries on lines 11 and 12, determine your federal depreciation percentage. Line 14--Kansas Amortization Percentage: Divide line 11 by 60. Line 15--Federal Depreciation Modification: Multiply line 5c by

line 13. Enter this amount on line 5, Part II, page 2, form 40; line

5, page 2, Part IV, form 40N; line 2c, page 1, form 41; line 8, page 1, form 120; or line 7, page 1, form 120S, whichever is applicable. Line 16 -Kansas Amortization Deduction: Multiply line 5c by line 14. Enter this amount on line 12, Part II, page 2, form 40; line 9, Part IV, page 2, form 40N; line 4, page 1 , form 41 ; line 19, page

1, form 120; or line 16, page 1, form 120S, whichever is applicable. Line 17--Prior Year’s Accumulated Kansas Amortization: Enter

the total amount of amortization claimed for the energy system

in prior years.

A-58
KANSAS SB 14

Form

K-35a

KANSAS

CERTIFICATION OF SOLAR ENERGY TRANSFER

This form must be completed by the individual or firm from

whom the taxpayer acquired real property on which an energy system had previously been installed. Attach this form to Schedule K-35, "Solar Energy Credit Schedule".

THAT

(Name of individual or firm transferring property)

TRANSFERRED THE TITLE TO PROPERTY LOCATED AT

L/

(Address of the property transferred)

ON WHICH AN ENERGY SYSTEM HAS BEEN INSTALLED

AND ON WHICH THE SOLAR ENERGY CREDIT HAS NOT

PREVIOUSLY BEEN CLAIMED. TO / (Name of individual or ON . firm property transferred to) (Date property transferred)

Under the penalties of perjury, I declare that I have examined

this statement and to the best of my knowledge and belief, it is true and correct.

Signature of officer of the firm or individual Date

transferring property

INC/K35a

A-59
KANSAS SCR 1601

-71-

APPENDIX B - CONSIDERATION OF SOLAR ENERGY UTILIZATION

By means of Senate Concurrent Resolution No. 1601 adopted

by the 1977 Session of the Legislature, the consideration

of solar energy utilization is mandated for all state

building projects. The resolution states in part:

" Be it resolved by the Senate of the State

of Kansas, the House of Representatives con-

~

c urring therein : That the secretary of administration of the state department of administration

is directed to consider the installation of solar

energy heating and cooling systems in all new state-owned construction projects. If the secretary shall determine that such system is less

economical in terms of life cycle costs analysis

than other systems he or she shall file a statement explaining such determination with the

governor, the speaker of the house of representatives and the president of the senate

"Be it further resolved : That the secretary

of administration explore and consider the

feasibility of establishing demonstration projects

utilizing solar energy heating and cooling systems

in existing state-owned buildings or facilities

thereof .

The project architect shall provide, as part of the

energy impact statement, a feasibility study of the utilization of solar energy as a complete or supplementary

energy source in comparison with other available fuels.

The analysis shall result in a determination whether or

not solar energy usage is feasible for heating, cooling

and/or domestic water heating based on life cycle costs.

from "Manual of Standards and Procedures," Division of Architectural Services.

A-60
MAINE HP 1645/LD 1845

APPLICATION FOR SALES TAX EXEMPTION

FOR THE PURCHASE OF SOLAR ENERGY EQUIPMENT AS AUTHORIZED

BY M.R.S.A. SECTION 1760, SUBSECTION 37

PLEASE TYPE OR PRINT — Use additional sheets as necessary .

1.

Applicant Information

a. ) Name:

b

) Address:

c. ) Location of solar installation

(if different from address):

d. ) Telephone Number:

2. Date of Purchase of Equipment :

3 . Equipment for which exemption is sought .

a.) Type of use (Residential, Commercial, etc.):

b.) Description of equipment (including manufacturer, model, diagrams

and drawings, if appropriate):

c.) Installer of Equipment:

(Name)

(Address)

4 . Total Cost of Equipment (attach invoices, receipts, etc. ) :

5. Functional description of equipment (e.g. hot water, space heating, etc.:

I, , do hereby affirm that the statement

made in this application and any supplements thereto, together with any document

submitted in support of these statements are full, true, complete and correct, to the best of my knowledge and information.

Date:

' (Signature)

A-61
MASSACHUSETTS ADDITIONAL INFORMATION

SOLAR BIBLIOGRAPHY

A review of solar energy information and literature prepared by the Solar Action Plan

April, 1977

Approved by Alfred C. Holland, State Purchasing Agent

PUBLICATION: # 9644-4-5000-4-77-CR

BIBLIOGRAPHY

American Society of Heating, Refrigerating, and Air

Conditioning Engineers, Low Temperature Applications

of Solar Energy , N.Y. (new edition in preparation)

Anderson, Bruce, Solar Energy and Shelter Design , MIT

Thesis, Cambridge, MA. , Jan. 1973.

Afthur D. Little Co., Solar Climate Control, Status Report

1975 , Cambridge, MA. , April 1975.

Arthur D. Little Co., and Cambridge Seven Assoc., Solar

Heated and Cooled Office Building for Massachusetts

Audubon Society , June 1973.

Barber, Everett, Criteria for the Preliminary Design of Solar- Heating Buildings , August 1974.

Beck, E.J. et al,. Solar Heating of Buildings and Domestic

Hot Water , U.S. Naval Facilities Engineering Command,

Port Hueneme, Cal., June 1976.

Booz, Allen and Hamilton, Inc., Solar Energy Utilization in

Florida , Bethesda, Maryland, 1975.

A-62
Brock, H.W. et al., Strategic Implications of Solar Energy for

Employment of Sheet Metal Workers , Stanford Research

Institute, Menlo Park, Cal., June 1975.

Chan, David, Residential Energy Consumption and Small-Scale

Options of Energy Systems* for Space Heating , Mitre Corp.

,

Cambridge, MA. , November 1974.

Clegg, Peter, Energy for the Home , Charlotte, Vermont, 1975.

Cohen, Arnold and Harlow, Mary, Impact of Energy Developments

on the Sheet Metal Industry , Mitre Corp. , McLean, Vir., 1975

Daniels, Farrington, Direct Use of the Sun's Energy , N.Y., 1973.

Duffie. J.A. , Solar Energy Thermal Processes , N.Y., 1975.

Environmental Information Center, The Energy Index , N.Y., 1973.

Humber, Jeff, Solar Space Heating in New England - A CostBenefit Analysis Under Alternate Fuel Scenarios , Boston,

MA., Feb. 1976.

InterTechnology Corp., Design Input Data for Solar Heating

and Cooling , Warrenton, Virg., 1975.

Johnson, Timothy et al., Exploring Space Condtioning with

Variable Membranes , MIT, April 1975.

Lof, G.O., "The Cost of House Heating with Solar Energy,"

Solar Energy , Vol. 14, 1973.

Lof. G.O. et al., "Heating of Air by Solar Energy," Ohio

Journal of Science , 1953.

Marshall Space Flight Center, Harnessing the Sun's Energy

for Heating and Cooling , 1974.

Mass. Design Architects and Planners, Solar Heated Houses

in New England ,. Cambridge , MA. , Feb. 1975.

Michaels. H.G., Strategies for Development of EnergyEfficient Housing , MIT Thesis, Cambridge, MA.,

June 1975.

Mitre Corp., Solar Energy Proof-of-Concept Experiments , Bedford, MA. , Dec. 1973.

Mitre Corp., Systems Analysis of Solar Energy Programs , Washington, D.C., Dec. 1973.

National Bureau of Standards, Method of Testing for Rating

Solar Collectors Based on Thermal Performance , Washington, D.C., Dec. 1974.

National Bureau of Standards, Interim Performance Criteria

for Solar Heating and Combined Heating/Cooling Systems

and Dwellings , Washington, D.C., Jan. 1975.

Pesko, Carolyn, (ed.), Solar Directory , Ann Arbor, Mich., 1975.

A-63
Peterson, Stephen R. , Retrofitting Existing Housing for

Energy Conservation: An Economic Analysis , National Bureau

of Standards, Washington, D.C., Dec. 1974.

Shurcliff, William A., Solar Heated Buildings, A Brief Survey

(12th ed.), Cambridge, MA. , March 1976.

Shurcliff, William A., Informal Directory of the Organizations

and People Involved in the Solar Heating of Buildings , Dec. 1975.

Silverstien, Michael, "The Dawning of the Solar Age," N .E

Business Journal , June 1975.

Sledd, James, et al., "Sunpower" issue of Industry , published

by the Associated Industries of Massachusetts, September

1975.

"Sun Power," in Architecture Plus , September/October 1974.

Texas Instruments, Development of High Efficiency Collector

Plates , Attleboro, MA. , Feb. 1976.

Thomason, H. , "Solar Houses/Heating and Cooling Progress Report,"

Solar Energy , 1973.

Total Environmental Action, Solar Energy Housing Design in

Four Climates , Jan. 1975.

U.S. Department of Housing and Urban Development, Residential

Energy from the Sun; A Description of the Solar Heating

and Cooling Demonstration Program^ 1975

U.S. Energy Research and Development Administration, National

Plan for Solar Heating and Cooling: Interim Report , March 1975.

U.S. Energy Research and Development Administration, Catalog

on Solar Energy Heating and Cooling Products , October 1975.

Westinghouse Electric Corp. , Solar Heating and Cooling of

Buildings (Phase 0) , Baltimore, Maryland , 1974

Wilbur, Elliot et al., The Outlook for Solar Energy from the

Commercial Perspective, May 1975.

A-64
MASSACHUSETTS ADDITIONAL INFORMATION

THE SOLAR ENERGY INDUSTRY

A list of

Solar Builders, Companies and

Manufacturers

,

and

Consulting Architectural,

Engineering and Research Firms

A list of local solar energy

enterprises. This list is provided as a public service and

does not indicate any endorsement

of products or services. Due to

the rapidly changing nature of

the solar energy field, we cannot

insure the completeness or accuracy

of this list.

This list will be updated and

amended periodically.

April, 1977

Approved by Alfred C. Holland, State Purchasing Agent

PUBLICATION: # 9645 - 7 - 5000-4 - 7 7 - C

A-65
MASSACHUSETTS ADDITIONAL INFORMATION

COMMONWEALTH OF MASSACHUSETTS

MICHAEL S. DUKAKIS, GOVERNOR

THE USE OF SOLAR ENERGY FOR SPACE HEATING AND HOT WATERTechnical Description

Economic Feasibility

Implications for the State

energy policy office

Henry Lee, Director

APRIL, 1976

PruiCATioj,' or THU Document Aeeeoved »y Aleeed C. Holland, State Puechasing Agent.

1500-6-77-142307 Estimated Cost Per Copy: $.92
- i -

TABLE OF CONTENTS

Page

SUMMARY 1

I. WHY SOLAR ENERGY? 6

The Need For Alternate Energy Sources 6

The Solar Energy Approach 7 The Goals Of This Study 8

II. THE SUN AND GLASS: THE BASIC COMPONENTS

OF SOLAR ENERGY COLLECTION 10

Effect of Orientation 11

III. THE USE OF SOLAR ENERGY COLLECTORS 12

The Solar Collector System 12

The Collector 13

The "Greenhouse" Effect 14

Energy Storage 15

Design Details 16

Typical System Dimensions 17

Solar Energy Use For Cooling 20

Solar Electricity 20

IV. DIFFERENCES IN SOLAR HEATING SYSTEMS 22

Active Liquid Collector Systems 22

Active Hot Air Systems 25

"Passive" Solar Heating Systems 28

V. THE ECONOMICS OF SOLAR HEATING SYSTEMS 30

Benefits and Costs of Solar

Space Heating 30

Determining the "Breakeven" Cost 33

Differing Assumptions 37

A-67
- il -

"Breakeven" Costs for Domestic

Hot Water Heating 39

"Breakeven" Costs of Combined Space

Heating and Hot Water Heating 42

Summary of Economic Feasibility

of Solar Energy Systems 43

VI. SOLAR ENERGY APPLICATIONS 52

New Home s 52

Existing Homes : 53

Large Buildings 54

The Total Benefit 55

VII. STATE STRATEGIES FOR PROMOTING

SOLAR DEVELOPMENT 57

Barriers to Solar Development 57

Survey of Possible State Programs

for Solar Energy Development 60

CONCLUSION 68

NOTES 69

BIBLIOGRAPHY 74

APPENDIX 78

THE SOLAR ENERGY INDUSTRY IN MASSACHUSETTS 82

A-68
MASSACHUSETTS ADDITIONAL INFORMATION

A-69
A- 70

cost

of
MONTANA SB 167

Form 2B 1977

Montana Individual Income Tax

CREDIT ALLOWED FOR NONFOSSIL ENERGY SYSTEM INSTALLED IN TAXPAYER S PRINCIPAL DWELLING

(Attach to your return - See instructions on back)

Names si as shown on Form 2 Social Security Number

Address of Installation

Date installation was completed in your home (in the event you acquired title to a dwelling to be used as your principal residence and the dwelling came equipped with a nonfossil energy system, give date of acquisition)

Description of installation

Computation of Credit:

1 Cost of system, including cost of installing 2 Amount of grants received

3 Subtract line 2 from line 1 and enter difference (but not more than $4,000) . . .

4 Enter 10% of the first $1,000 shown on line 3 (in the event you are allowed a Federal Income Tax credit on this installation, vou must use 5%)

5 Enter 5% of the amount on line 3 in excess of $1,000 (in the event you are allowed a Federal Income

Tax credit on this installation, you must use 2'/2%)

6 Total of lines 4 and 5. Enter here and on line 80 of Schedule IV. page 3 of your return

A-71
MONTANA SB 167

CREDIT FOR INSTALLATION OF A NONFOSSIL ENERGY SYSTEM

General Instructions

A direct credit against tax liability is allowed to a Montana resident who

(1) installs a nonfossil energy system in a dwelling which is his or her principal place

of residence or, (2) who acquires title to a dwelling to be used as his or her principal

place of residence, which is equipped with a nonfossil energy system with respect to which this tax credit has not been claimed. A “nonfossil energy system” means a system for the utilization of solar heat, wind, solid wastes or the decomposition of organic wastes, for capturing energy or converting energy sources into usable

sources, for the production of electric power from solid wood wastes and also a system for the utilization of water power by means of an impoundment not over 20

acres in surface area.

The credit may be claimed only with respect to an installation made in the taxpayer’s principal residence (including a principal place of residence acquired

with an existing system) on or after January 1, 1977 but before December 31, 1382. The credit is allowed only to Montana residents and is allowed only once for each

installation. It must be claimed against the taxpayer’s tax liability for the taxable year in which the energy system was acquired and placed in service. If the credit exceeds the taxpayer’s tax liability for such taxable year, the unused portion may

be carried over and applied against his or her tax liability for succeeding taxable years.

However, an unused credit may not be carried beyond the fourth taxable year succeeding the taxable year in which the system was acquired.

A-72
MONTANA SB 167

Montana Individual Income Tax Return - 1977

SCHEDULE III—EXEMPTIONS

Nonresidents and pers :>ns changing state of residence see page 6 of instructions.

Regular 65 or Over Blind Yourself D.... D Enter number checked 7i Spouse D . . . . D Enter number checked 72

List first names of your children and other persons claimed as dependents:

Enter number listed 73

Additional exemption for handicapped child. If one or more of your dependent children listed above is a handicapped child" (see instructions, page 6) identify below by first name. Attach

required doctor's certificate to this return 74

Total number of exemptions claimed (add lines 71. 72, 73 and 74) 75

Multiply total exemptions by $650 Enter amounts here and on line 17. page 1 76

COLUMN A (for yourself |Oint. separate or single)

COLUMN B

(lor Spouse)

X X X X X

$ $

73

74

.7576

SCHEDULE IV • CREDITS AGAINST TAX

Credit allowed residents for income taxes paid to other states or countries - from Schedule

COLUMN A (for yourself joint, separate or single)

COLUMN B

(lor Spouse)

V below 77 Contractors gross receipts tax credit - attach computation

Investment credit - from. Schedule VI, below 79

Credit for installation of non-fossil energy systems - from Form 2-B . . . . 80

Total credits - Enter here and on line 22, page 1 81

7778

. 79

.80

81

SCHEDULE V

CREDIT ALLOWED RESIDENTS FOR INCOME TAXES PAID OTHER STATES OR COUNTRIES

(See page - 6 ot instructions)

( 1 ) Adiusted gross income from other state or country included in Montana adjusted gross income . ( 1

) (2) Total Montana adjusted gross income from line 14 of return (2)

(3)

(4)

Income tax paid to other state or country (3) Montana tax liability from line 21 of return (4) (5) Line (1) divided by line (2) = (not more than 100%) (5)

(6) Multiply amount on line (4) by the percentage on line (5) ( 6)

(7) Allowable credit is the smaller of the amount on line (3) or (6) enter here and on

line 77, Schedule IV. above (7) ATTACH COPY OF-OUT-OF-STATE RETURN

COLUMN A (to. yourself |Oint separate or single)

COLUMN b

( lor Spouse)

% %

SCHEDULE VI - INVESTMENT CREDIT

(See page 7 of instructions)

(1) Investment credit per attached copy of Federal Form 3468 . . .

(2) Carryback of unused credits pei Federal Form 3468

(3) Subtract line (2) from line (1)

(4) Enter 20% of line (3) here and on line 79 ot Schedule IV. above

COLUMN A (tot yourself |omt. separate or single)COLUMN B

(lor Spouse)

P*se 3

A-73
MONTANA SB 167

3. Investment Credit. You are entitled to a credit against your Montana Income Tax liability equal to 20% of the

Federal Investment Credit allowed to you with respect to

Internal Revenue Code Section 38 property acquired and

placed in service during the current taxable year. To claim the credit, complete Schedule VI, page 3 of the return, and

enter the amount of credit on line 79 of Schedule IV, page 3

of the return. Attach to your return a copy of Federal Form

3468 showing your computation of the Federal Investment

Credit claimed. This credit is first allowed for taxable years beginning

after December 31, 1976, and an unused portion of the

current taxable year’s credit may not be carried back. However, the unused portion, if any, may be carried forward to subsequent taxable years in accordance with Federal Income Tax rules.

4. Credit for installation of a Nonfossil Energy System.

A direct credit against tax liability is allowed to a Montana

resident who (1) installs a nonfossil energy system in a

dwelling which is his or her principal place of residence or,

(2) who acquires title to a dwelling to be used as his or her

principal place of residence, which is equipped with a

nonfossil energy system with respect to which this tax credit has not been claimed. A “nonfossil energy system” means

a system for the utilization of solar heat, wind, solid wastes

or the decomposition of organic wastes, for capturing energy or converting energy sources into usable sources,

for the production of electric power from solid wood wastes and also a system for the utilization of water power by means

of an impoundment not over 20 acres in surface area. The credit may be claimed omy with respect to an in- stallation made in the taxpayer’s principal residence

(including a principal place of residence acquired with an

existing system) on or after January 1, 1977 but before December 31, 1982. The credit is allowed only to Montana

residents and is allowed only once for each installation.

It must be claimed against the taxpayer’s tax liability for the taxable year in which the energy system was acquired

and placed in service. If the credit exceeds the taxpayer’s tax

liability for such taxable year, the unused portion may be

carried over and applied against his or her tax liability for succeeding taxable years. HOWEVER, AN UNUSED

CREDIT MAY NOT BE CARRIED BEYOND THE FOURTH

TAXABLE YEAR SUCCEEDING THE TAXABLE YEAR IN WHICH THE SYSTEM WAS ACQUIRED.

To claim this credit, complete Form 2-B (available from

the Montana Department of Revenue, Helena, Montana

59601) and attach it to your return. Enter the amount

of credit on line 80 of Schedule IV, page 3 of the return. LINE 23 — BALANCE OF TAX AFTER CREDITS

Subtract line 22 from line 21, and enter the balance on line 23. IF LINE 22 IS GREATER THAN LINE 21, ENTER ZERO.

LINE 24 Add the amount shown on line 23, Column A to the amount shown on line 23, column B, and enter the total on

line 24. LINE 25

Enter the amount of Montana Income Tax withheld as shown by your withholding tax statements. LINE 26

Enter the amount of payments made on your 1977

Declaration of Estimated Montana Income Tax.

LINE 29 - BALANCE OF TAX DUE

If the amount shown at line 24 exceeds the total of your payments shown on line 28, enter the balance due on line 29. If the balance due is $1.00 or more, payment must be made by April 17, 1978. If the balance due is less than $1.00

payment is not required. LINE 30 - OVERPAYMENT

If the amount shown at line 24 is less than your total payments shown on line 28, enter the amount of your overpayment on line 30. Be sure to complete lines 31 and/or 32 with the amount of overpayment you want refunded or

credited to your 1978 estimated tax. A refund or credit will be made only if the overpayment is $1.00 or more. SPECIAL INFORMATION

ASSIGNMENT OF INCOME TO PROPRIETOR’S SPOUSE

The net income (or loss) from a business conducted as a

sole proprietorship must be reported in full by the

proprietor. However, if the proprietor’s spouse regularly

and systematically performs substantial personal services

in operating the business, and with respect to which he or she is not paid a salary or wages, the proprietor and his (her) spouse may, at their option, agree to assign to said spouse

an amount equal to reasonable compensation for the

services rendered. Such amount shall be deemed taxable income to the spouse as compensation for services rendered, but such amount shall reduce the proprietorship

income taxable to the spouse who is the proprietor. The

allocation must be made on the basis of the specific facts in each particular case and without regard to the net income of business. Compensation must be determined on the

basis of the reasonable rate of pay appropriate for the tax- payers locality for the particular type of personal services rendered to the business. Services normally rendered in the operation of a household or services which are incidental to the operation of the business are not services rendered

for purposes of this allocation.

In the event the proprietor’s spouse is the owner of an

interest in real or personal property which is used free of charge by the proprietor in a business, an amount equal

to the fair rental value of property may, by mutual agree- ment, be assigned to the spouse. Thus, if the spouse has a

one-half interest in the property, an amount equal to one-half of the fair rental value of the property used in the business may be assigned. In the case of real property used for agricultural purposes, the assignment of fair rental may be made on the “crop rental” basis. The fair rental value must be determined on the basis of the fair rental value in the

taxpayer’s locality for the particular type and use of the property involved. Idle property and property not used in the production of business income shall not be assigned a rental value, and the net income of the business is not a factor in determining fair rental value. Please attach an explanation sheet to your return showing

the computation as how you arrived at the allocation of income. The allocation of income shall be shown on

Schedule I, Line 49 as a deduction from your income and on

Line 42 as an addition to your spouse’s income. MONTANA-NORTH DAKOTA RECIPROCAL TAX

AGREEMENT

Pursuant to statutory authority, the states of Montana and

North Dakota have entered into a reciprocal income tax agreement whereby neither state will tax residents of the other state on certain income from personal services.

Page seven

A- 74
MONTANA SB 167

42-2. 8(1)-S80550 - TAX CREDIT FOR NONFOSSIL ENERGY GENERATION SYSTEMS.

(1) A credit against tax liability is allowed to an individual who is

a Montana resident and who either (a) places in use a qualified nonfossil energy

system in a dwelling which is his or her principal place of residence or, (b)

purchases or otherwise acquires beneficial ownership of a dwelling to be used as his or her principal place of residence, which said dwelling is equipped with a qualifying nonfossil energy system with respect to which this tax credit has not

previously been claimed.

(2) The credit may be claimed only with respect to an installation made

in the taxpayer's principal residence (including a principal place of residence

acquired with an existing system) on or after January 1, 1977, but before

December 31, 1982. The credit is allowed only once with respect to a particular

installation. Once a tax credit has been given for a particular installation it

cannot be claimed again by a subsequent taxpayer who purchases the residence. It must be claimed against the taxpayer's tax determined for the year in which the

residence is purchased or the installation is placed in use. In cases in which

the residence is purchased in a year subsequent to installation the credit is to be applied to the latter year. If the credit exceeds the taxpayer's tax

liability for such taxable year, the unused portion may be carried over and applied

against his or her tax liability for succeeding taxable years. However, an unused

credit may not be carried beyond the fourth taxable year succeeding the taxable

year in which the installation was acquired.

(3) A nonfossil energy system means (a) a system for the utilization of

solar heat, wind, solid wastes, or the decomposition of organic wastes; (b) a system for capturing energy or converting energy sources into usable sources; (c) a system for the production of electric power from wood waste; or (d) a system

for the utilization of water power by means of an impoundment not over twenty acres

in surface area.

(4) The only energy sources recognized as supplying nonfossil forms of

energy within the scope of this regulation are solar heat, wind, solid wastes,

organic wastes, solid wood wastes and water power from impoundment of not over twenty

acres in surface area.

(5) This credit must be claimed on Form 2-B, which may be obtained from the

Montana Department of Revenue, Helena, Montana 59601. The completed form must be

attached to the taxpayer's return for the year in which the credit is claimed.

A-75
NEVADA AB

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A- 76
NEVADA AB 277

PRO rOSEV

EXPLANATION OF PROCESSING THE PROPERTY TAX ALLOWANCE FOR

RESIDENTIAL STRUCTURES EQUIPPED WITH RENEWABLE RESOURCES

HEATING ANV/OR COOLING SYSTEMS

Refaerence is made to NRS Chapter 361 and Property Tax Regulation Number 14

I\or the broad interpretation ofa this property allowance . [Emphatic

added

)

This law provides faor a property tax allowance . It is not an exemption .

For this reason, the allowance is to coincide with the current budg et year

An allowance is an adjustment to the tax bill . An exemption is an adjustment to the assessed value.

Examples fa or application to the s ecured and uns ecured tax rolls are as follows

SECURED TAX ROLL

1. Assessment year - 1977 - 1978.

1. Budget year - 1978 - 1979.

3. Afafaidavit failing date - between January 15, 1978 and March 15,

1978 [to the assessor's ofafaice).

4. Property description or parcel number, name and address o fa claim

ant and the ass essment dollar allowance to be provided to the

county auditor, prior to May 1, 1978.

5. Auditor to extend the adjustment faor the allowance and deliver

the extended tax roll, so adjusted to the county ex ofafaicio tax

receiver, prior to June 1, 1978.

A-77
6 . Ex officio tax receiver to prepare the. tax bill necessary to

notify the. taxpaye.fi o f the allowance, granted. This adjustment

should show the original pfiopcfity tax liability less the adjustment together with the net amount of, tax due.

Vfilofi to July 1, 1 9 78, County assessor to send to Department of

Taxation a copy of the statement provided the county auditor

l Paragraph 4) together with the tax dollar allowances granted.

8. Upon verification and audit of allowances , the Department of

Taxation to authorize relmbures ement to county by the State for

money appropriated for the purpose.

UNSECURED TAX ROLL

7. Assessment year - 1978 - 7979.

2. Budget year - 1978 - 1979.

3. Affidavit of filing date - between January 15, 1978 and March 15,

1978 or upon entry Into Nevada.

4. County assessor to determine the amount of the allowance and

shall credit the Individual property tax account accordingly

5. Prior to July 1, 1978, County assessor to send to the Department

of Taxation a statement of all allowances granted. The statement

should show the original property tax liability less the adjustment together with the net amount of tax due.

6. Upon verification and audit of allowances , the Department of

Taxation to authorize reimbursement to county by the State for

money appropriated for the purpose.

COMPUTATION OF ALLOWANCES GRAN TED

1. The purpose of this legislation has been Interpreted to provide

for the avoidance of penalizing Individuals for addltlo nal conA-78
n tnuctio n co-nt [on value) Incurred. In onden to conncAive enengy In

heating and I on. cooling thein nenidencen only. ( Heating of nwimming pooln and waten f on. domestic une in excluded fnom thin

allowance punnuant to NRS) .

1. If the on.igin.al appnainal f on. annennment punponen included both a conventional heating and/on. cooling nyntem [fon ntandby punponen)

and a "qualified nyntem,'' the total cent [on value) - nee Note

1 - an entablinhed by the county annennon o f the "qualified

nyntem" would be allowed.

5 . If the oniginal appnainal fon annennment punponen included only a conventional heating and/on cooling nyntem, but not the "qualified nyntem" whene one existed, no allowance would be made.

4. 1 3 the oniginal appnainal fon annennment punponen includes only a "qualified nyntem" but not a conventional nyntem, the total cost

[on value) - nee Note 7 - an entablinhed by the county annennon

of the "qualified nyntem" would be allowed.

NOTE 1 All allowancen nhould be connintent with the method uned in the

oniginal appnainal fon annennment punponen, i.e.,

a. "Qualified nyntem cont = $5,000.

b. Mankct appnoach uned fon onignial appnainal.

c. Manket indicaten additional value of $7,000.

d. Allowance nhould be $7,000.

OR

a. "Qualified nyntem” cont = $5,000.

b. Cont appnoach uned fon oniginal appnainal.

c. Allowance nhould be $5,000.

A- 79
NEW HAMPSHIRE HB 1064

®S|E j&iaie of Jfofo ^ampgffirt

HANDBOOK OF GENERAL TAX INFORMATION

DEPARTMENT OF REVENUE ADMINISTRATION

CONCORD, N. H. 03301

A-80
WIND-POWERED ENERGY SYSTEM EXEMPTION

A wind powered energy system means any windpowered devices which supplement or replace

electrical power supplied to households or businesses at the immediate site.

This is a local option type law and must be

adopted at the local level. If further information is required, contact your local town or city

assessing officials

SOLAR-ENERGY SYSTEMS EXEMPTION

Solar heating or cooling system means a system

which utilizes solar energy to heat or cool the

interior of a building or to heat water for use

in a building and which includes one or more

collectors and a storage container.

This is a local option type law and must be

adopted at the local level. If further information is required, contact your local town or city

assessing officials.

A-81
NEW HAMPSHIRE HB 1064

TO ALL SELECTMEN AND ASSESSORS:

Please read the following excerpt from Chapter 391, laws of 1975 and

take the appropriate action:

RSA 72:62 Property Tax Exemp t ion . Each city and town may adopt under RSA

72:63 an exemption from the property tax for persons owning real property

which is equipped with a solar energy heating or cooling system.

RSA 72:63 Procedure for Adoption .

I. A town desiring to adopt the provisions of RSA 72:62 may have the question placed on the warrant for a town meeting at which town officers are elected in the manner provided in RSA 39:3. Such question shall be presented

for voter approval in the following manner:

(a) For a town which has an official ballot for the election of town

officers, the officer who prepares the ballot shall place the question on such official ballot as it appears in subparagraph (c).

(b) For a town which does not have an official ballot for the election

of town officers, the clerk shall prepare a ballot in the form as provided

in subparagraph (c).

(c) The wording on the ballot of any referendum for the adoption of

RSA 72:62 shall be as follows: "Shall we adopt the provisions of RSA 72:62

for a property tax exemption on real property equipped with a solar energy

heating or cooling system which exemption shall be in an amount ?" The amount of the exemption or the manner of it’s determination shall be included in the written application of the voters presented under RSA 39:3 and

shall be inserted in the question on the referendum where the blank appears

above

(d) Upon the ballot containing the question shall be printed the word

"Yes" with a square near it at the right hand of the question; and immediately

below the word "Yes" shall be printed the word "No" with a square near it at the right hand of the question. The voter desiring to vote upon the question

shall make a cross in the square of his choice. If no cross is made in a square beside the question, the ballot shall not be counted on the question.

RSA 72:64 Application for Exemption

I. On or before April fifteenth of the year in which an exemption is claimed,

a person qualified for the exemption under RSA 72:62 shall file an application

for the exemption with the selectmen or assessors. The selectmen or assessors shall have an application form prepared , to be signed by the applicant under

penalty of perjury, which shows that the applicant is qualified for the

exemption.

Should you have any questions relative to this request, please contact:

Mr. Arthur G. Danie,

Assistant Commissioner

19 Pillsbury Street

Concord, N.H. 03301 Phone 271-2191

A-82
BLIND

EXEMPTION

ENERGY

SYSTEMS

EXEMPTION

F0R

USE

0F

L0CAL

0FFICIALS

ONO

NEW HAMPSHIRE HB 1064

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A-83

FILE

WITH

TOWN/CITY

WHERE

THE

PROPERTY

ON

WHICH

EXEMPTION

IS

REQUESTED

IS

LOCATED

FILING

DATE:

April

15th
NEW JERSEY AB 1801

Form SEE-1-1978 State of New Jersey

Division of Taxation CLAIM FOR PROPERTY TAX EXEMPTION FOR SOLAR HEATING AND COOLING SYSTEMS

C 256 P.L. 1977 (NJSA 54:4-3.113 ef seq.)

Submit this claim to the Construction Code Office of the municipality where property

Is located.

MUNICIPALITY COUNTY

The following declaration Is submitted In accordance with the provisions of NJSA 54:4-3.113 et seq., and I certify Is true to the best of my

knowledge and belief and fully understand that such declaration will be considered as If made under oath, and, as to a false declaration shall be

subject to the penalties as provided by law for perjury.

Date: Signature of Owner

« & 6 f

IA« o

Name of Owner _

Mailing Address.

City .State _ _Zlp Code. or Page_

jL

_J o

CD o 6 § >. i= r

> a di

If location of property Is different than above, complete this section

Street Address

City _ State _ .Zip Code. . . or Page Line_

c 5 35

o- LU W TM _

C/5 (D O

Name. . Telephone Number

Mailing Address _

City Zip Code.

?!

I w « o 5 =

Telephone Number

Mai ling Address _

City . Zip Code

U%~ Wo S,

Cost of Eligible Solar System (Labor and Material).

1. Proposed Work (Check One)

Solar System as part of new construction.

Solar System as part of an addition to existing structure.

Solar System as part of an alteration to existing structure.

2. Use group of building.

As shown on construction permit

3. Type of Solar Equipment (Check applicable components)

Solar space heating and/or cooling system consisting of collectors, piping, heat exchangers, and other equipment. o

6

Uito

Solar water heating systems consisting of collectors, piping, heat exchangers and other equipment.

Storage facilities for solar energy.

Photovoltaic equipment and storage batteries.

Glazing material and bracing for glazing.

Insulated skylights and roof glazing.

South facing, glass enclosed areas.

Trombe wall.

Thermal contact celling.

Movable Insulation used to minimize nocturnal heat losses.

Other (Spec ity) NOTE: Detailed cost breakdown of the proposed solar installation must be attached.

Space Heating/Cooling

Conventional and solar.

Solar with no backup.

Hot water

Conventional and solar.

Solar with no backup.

A- 84
CERTIFICATION FOR SOLAR HEATING AND/OR COOLING

SYSTEM PROPERTY TAX EXEMPTION

Construction Perm it Num ber This is to certify that the solar energy system set forth was designed and installed in conformance with the Uniform Construction Code and is eligible equipment as defined in NJAC, 14A:4-1 and is used primarily for heating/

cooling purposes, or heating, water. This certificate shall remain in full force and effect, subject to the provisions of NJSA 54:4-3.113 et seq.

Date Certified Construction Code Official

Date — Copy furnished to Assessor FOR USE BY ASSESSOR ONLY

The within claim for tax exemption is approved on real property referred to as Block No. Lot No. on

the tax map of said municipality (or Page Line on the 19 .Tax List.

)

Exemption is authorized beginning with tax year 19 , in the amount of $

DATE ASSESSOR

INSTRUCTIONS

A certified application of each solar energy system which qualifies for exemption shall be allowed by the assessor. Claim for the exemption, once certified shall continue in force until December 31, 1982, or until certification has

been revoked by the enforcing agency under regulations promulgated by the Department of Community Affairs. Data concerning the exemption shall be recorded and retained in the Assessor’s office. The assessor shall forth- with send a copy of the certified application to the: Local Property & Public Utility Branch West State & Willow Streets Appraisal Section — 9th Floor Trenton, New Jersey 08646

In applying the exemption the assessor may regard the certified solar system as not increasing the value of the

property. Accordingly, the provisions of N.J.S. A. 54:4-63.1 to 63.11 the Added and Omitted Assessment Laws, shall not apply to the allowable exemption in the year in which the qualified solar system is completed.

N.J.S-A. 54:4-3.113 et seq. provides that; any person aggrieved by any action of the assessor or of the Director of the Division of Taxation, may seek a review before the Director of the Division of Taxation pursuant to the Administrative Procedure Act, P.L. 1968, C410 (c. 52:14B-1 et seq.). Appeals shall be filed after the tax list has been certified by the County Board of Taxation, but not later than August 15th. Such request for hearing must be made in writing and should contain the basis for such appeal, and shall include

a copy of the approved certification form, and should be mailed to: Director Division of Taxation West State & Willow Streets Trenton, New Jersey 08646 EXCERPTS FROM N.J.S.

N.J.S. A. 54:4-3.113 (l.a) “Solar energy” means energy which

has recently originated in the Sun, including direct and indi- rect solar radiation and intermediate solar energy from such

as wind and sea thermal gradients. N.J.S. A. 54:4-3.113 (l.d) "Enforcing agency” means the enforcing agency in any municipality provided for under the State Uniform Construction Code Act, P.L. 1975, c.217 (C. 52:27D- 1 19 et seq.) and regulations promulgated thereunder. N.J.S. A. 54:4-3.113 (l.e) “Board of appeals” means the municipal or county board provided for under the State Uniform Construction Code Act and regulations promulgated

thereunder. N.J.S. A. 54:4-3.113 (3) No certification shall be made by

the enforcing agency as provided herein, except upon written

application herefore, which application shall be made under

oath on a form prescribed by the Director, Division of Taxation, in the Department of Treasury, and provided for the use

of claimant hereunder by the local enforcing agency. The enforcing agency may at any time inquire into the right of a claimant to the exemption hereunder and for that purpose he may require the filing of a new application or the submission

of such proof as he shall deem necessary to determine the

right of the claimant to the continuance of such exemption, and the enforcing agency shall have to right to make an in- spection of the premises which are the subject of the claim for exemption under this act. N.J.S. A. 54:4-3.113 (4) The enforcing agency, when requested

for any such certification, shall certify a system as being a

solar heating and cooling system whenever he finds the equip- ment, facility, device, or system installed, was designed pri- marily as a solar heating or cooling system in accordance with

regulations prescribed by the commissioner. Said certificate shall contain information identifying the system and the cost thereof and shall be in such form and detail as the Director of

the Division of Taxation shall prescribe and, further, said

certificate shall be submitted to the applicant therefor with a copy retained on file by the enforcing agency, and a copy

thereof shall be sent to the assessor of the taxing district in

Copy of such appeal shall be sent forthwith to the assessor.

A. 54:4 3.11 3 et. seq.

which such facilities are located and have been installed; and

the exemption from taxation for such equipment, facility or device shall become effective for the tax year following the

year in which certification has been granted and thereafter during its use primarily for such purposes. N.J.S. A. 54:4-3.113 (6.a) Any person aggrieved by any action

of the enforcing agency may seek review before the board of appeals. N.J.S. A. 54:4-3.113 (6.b) Any person aggrieved by any action

of the assessor or of the Director of the Division of Taxation may seek a review before the Director of the Division of Taxation pursuant to the Administrative Procedure Act, P.L. 1968, c.410 (C.52:14B-1 et seq. ). N.J.S. A. 54:4-3.113 (7) The owner of real property which is equipped with a certified solar heating and cooling system may have exempted annually from the assessed valuation of the real property a sum equal to the remainder of the assessed valuation of the real property with the solar heating and cool- ing system included, minus the assessed valuation of the real property without the solar heating and cooling system. N.J.S. A. 54:4-3.113 (8) Subject to the “Administrative Pro- cedure Act” P.L. 1968, c.410 (C. 52:14B-1 et seq.), the Director of the Division of Taxation is authorized to adopt all rules and regulations necessary for the proper certification of any

tax exemption, the form of any certificate to be issued and any

other matter related to the exemption. The Administrator of the State Energy Office shall establish standards with respect

to the technical sufficiency of solar energy systems for pur- poses of qualification for exemption. N.J.S. A. 54:4-3.113 (9) This act shall take effect January 1, next following enactment, and shall expire on December 31

of the fifth year following enactment. Approved October 11, 1977. This l >rm is prescribed by the Director, Division of Taxation in tl e Department of the Treasury, as required by law, and may not be altered or amended without the approval of the Director.

A- 85
NEW JERSEY AB 1801

CHAPTER 4

TECHNICAL SUFFICIENCY STANDARDS FOR

SOLAR ENERGY HEATING AND COOLING SYSTEMS

SUBCHAPTER 1 GENERAL PROVISIONS

14A:4-1 .1 14A:4-1 .2

1 4A : 4- 1 .3

Purpose and Scope

Construction and Amendment

Definitions

SUBCHAPTER 2 ELIGIBILITY CRITERIA

1 4A : 4-2 -

14A:4-2.2

1 4A : 4-2 -

Eligible Equipment

Ineligible Equipment

Determination by Administrator

SUBCHAPTER 3 SOLAR SYSTEM STANDARDS

1 4A : 4-3 .Applicability of Mew Jersey Uniform Construction Code

A-86
Subchapter 1 General Provisions

14A:4-1 .1 Purpose and Scope

The technical sufficiency standards for solar energy

systems in buildings are designed to establish minimum

performance standards for the purpose of obtaining a property tax exemption pursuant to P.L. 1977, C. 256.

14A:4-1 .2 Construction and Amendment

(a) These regulations shall be liberally construed to

permit the Commissioner to effectively carry out

his statutory functions and to insure the maximum

conservation of energy sources within the State; and,

(b) These rules may be amended by the Director of the

Division of Energy Planning and Conservation, pursuant to authority of P.L. 1977, C. 256.

1 4A : 4-1 .3 Definitions

"Active solar systems" means those systems which convert

the sun's energy into thermal energy, and transport this

energy to a storage device through the use of a heat

transport medium such as air or a liquid. At this point,

the heat is withdrawn and utilized for the purpose for

which the system v/as designed. "Active solar systems" also

designate those systems which convert energy directly

derived from solar flux into electricity which can then

be used in thermal applications.

"Administrator" means the Administrator of the Office of

Alternate Technology of the Department of Energy.

"Building" means any residential, commercial, or industrial

structure. For purposes of this tax exemption, "building"

does not include free standing greenhouses utilized solely

for cultivation purposes.

"Concentrating Collector" means a solar collector that contains reflectors, lenses, or other optical elements to concentrate the energy falling on the aperture onto a heat exchanger or surface area smaller than the aperture.

"Eligible" means that a system or piece cf equipment

qualifies to be included in the determination of the

amount of the exemption pursuant to 14A:4-2.1 et seq.

and complies with the standards specified in these

regulations

A-87

s

Of
"Eligible Solar Heating and/or Cooling System" means equipment assembled as subsystems and components of a system necessary to convert solar energy into thermal or electric energy for thermal end uses.

"Flat Plate Collector" means a device consisting of an absorptive plate, which may be flat, corrugated or grooved

to which tubes or fins are attached as a means of conducting or directing the heat transfer medium. This assembly

is surrounded by a casing and one or more sheets of glazing

material. This device is used to intercept radiation and

convert this radiation into usable thermal energy.

"Glazing" refers to that material which covers a device

or building and permits the entry of solar energy, for

conversion to thermal energy, but prevents excessive loss

of thermal energy from that device or building.

"Heat Transportation Systems" means that portion of a solar heating and/or cooling system used to transfer

heat (and complete return cycle) from point of collection,

through pipes in liquid systems or ducts in air systems,

and/or cooling distribution system or, where appropriate,

directly to thermal end-use.

"Passive solar heating systems" means those systems which

utilize the architecture of a building to maximize solar

heat gains during the cold seasons and minimize heat gain

in the hot seasons.

"Solar energy" means energy which has recently originated

in the sun, including direct and indirect solar radiation

from such sources as wind.

"South" shall be defined as falling within the 90 degree

envelope from 45 degrees East to 45 degrees West of the

true South.

"Thermal contact ceiling" means a combined roof and heating

and/or cooling system composed of containers filled with a liquid solution placed above the roof beams of a building,

and is utilized as a heat sink for solar radiation or heat

transfer medium from building to atmosphere for cooling

during the daylight hours and as a thermal storage insulator during the nocturnal hours. Movable insulation is

placed over the water filled containers at night and during

cold weather as a means of retaining the absorbed heat.

"Trombe wall" means a south facing wall of tiie building

envelope composed of a mass wall surface with exterior

glazing. The mass wall functions as a heat storage

device and exterior wall.

A-88
Subchapter 2 Eligibility Criteria

14A.-4-2.1 Eligible Equipment

The following solar energy equipment is eligible for Tin

exemption as specified below:

(a) Equipment in solar heating and/or cooling systems

and hot water systems Including equipment for con- verting, storaing ar.d transporting soalr energy

shall be considered eligible solar energy equipment.

(b) Solar energy collectors purchased or constructed

for heating and/or cooling of a building or other

thermal applications shall be considered eligible

solar energy equipment.

(c) Heat transportation systems which are part of a solar heating system to be used in a building up

to a thermal storage device, or until it is integrated with a conventional heating system shall

be considered eligible solar energy equipment.

(d) Solar-electric generation devices, of which 100%

of the electricity produced is utilized for thermal

applications, shall be considered eligible solar

energy equipment.

(e) Batteries used to store electricity produced by

eligible solar-electric generation devices shall

be considered eligible solar-energy equipment.

(f) Equipment of the following types in passive systems:

(1.) Glazing material used on the designated solar

surface of south facing walls. in fenestrating

a building as part of a design for the purpose

or direct solar heat gain shall be eligible

solar energy equipment based on the following

equation:

X = Percentage of glazing contained within the

designated solar surface of the south facing

wall in respect to the area of that wall

Y = Percentage of glazing on non-solar surfaces

(north, east, west wall, and non-solar

south walls) in respect to the area of those

walls.

Z = Percentage of glazing eligible for abatement.

X - Y - Z

A-89
The percentage of glazing eligible as solar energy

equipment (Z) is the.) multiplied by the total in- crease in value due to the glazing used on only the

designated solar surfaces of the south facing walls.

The product of these calculations wil be the basis

of the exemption for glazing considered as equipment.

(2) Equipment such as heads, sills, and j*mbs used

solely as bracing for glass on designated solar

surfaces shall be considered eligible solar energy

equipment in the same percentage gas the glass.

(3) 502 of skylights and roof glazing shall be con- sidered eligible solar energy equipment only if

such devices are used for direct solar heat gain

during the daylight hours, and if capable of

reducing the heat loss at night and during cold

weather through the use of insulating devices.

(4) Glass, fiberglass, or other glazing materials

used to enclose attached south facing areas such

as patios, atriums, or greenhouses for purposes

of entrapping solar heated air shall be considered eligible solar energy equipment provided

that the warm air be circulated through the

building by use of a permanently installed

air movement system and that adequate provisions

have been made to prevent nocturnal heat losses

and cold weather heat losses through use of insulating devices.

Equipment such as ductwork and fans used in circulating

solar heated air accumulated within enclosed south

facing areas such as patios, atriums, or greenhouses

,

shall be considered eligible solar energy equipment

up to the point where such a system is integrated

with a conventional heating system. Movable insulation shall be considered eligible solar energy equipment.

(5) Material used in the construction of a mass wall

of a nonload-bearing Trombe wall of a building

shall be considered eligible solar energy equipment provided that such a wall is used solely for

thermal storage. Should the mass wall of a Trombe

wall be a load-bearing structural member, only

502 of the wall shall be considered eligible

solar energy equipment. Should the floor of a building be utilized for the same purpose as a mass wall, 252 of the floor shall be considered

eligible sclar energy equipment.

A-90
14A:4-2.2

South facing glazing material used In the construction

of a Trombe wall or mass floor of a building shall be

considered eligible solar energy equipment in the percentage determined using the formula stated in

1 4A : 4 - 3 . 1 , f, i.

(6) 50% of the materials purchased for the construction of a thermal contact ceiling shall be con- sidered eligible solar energy equipment.

(7) Insulation used to minimize heat loss largely

caused by noncturnal radiation through areas used for direct solar heat gain during the daylight hours shall be considered eligible solar

energy equipment.

Ineligible Equipment

The following materials and equipment shall not be con- sidered eligible solar energy equipment:

(a) Building insulation used to reduce heat lost through

walls, roofs, slabs, and foundations.

(b) Uninsulated skylights.

(c) Heat storage devices or delivery systems which are also utilized for other means of heating and/or

cooling including back-up systems.

(d) Bracing equipment used as building structural members such as columns, beams, and studs.

(e) Exterior walls and floors constructed of masonry

as a means of reducing heat loss.

(f) Devices such as draperies, Venetian blinds, and

curtains.

(g) Heat pumps and other refrigerators shall not be

considered solar energy equipment.

(h) Devices used to extract and store heat generated

by organic waste piles.

(i) Trees, shrubbery, and other forms of vegetation incorporated into a building or site design.

(j) Solar-powered batteries used to store electricity

used to operate lighting equipment -and/or household

appliances.

(k) Retaining walls used as thermal storage devices in

the case of subterranean housing.

A-91
1 4A : 4-2 .

Determination by Administrator

Subchapter 3

14A:4-3.1

If a solar heating and/or cooling system is neither

specifically eligible nor ineligible for exemption,

the Administrator shall examine said system to determine its eligibility.

(a) The applicant for an exemption shall submit information required by the Administrator at the time of

application for a construction permit;

(b) The Administrator shall issue a ruling as to the

system's eligibility within 20 working days of

receipt of the request for a determination and shall

communicate the ruling to the applicant and to the

construction official with jurisdiction;

(c) The Administrator shall notify all construction

officials as to his rulings. Rulings of the

Administrator are prospective and shall apply to all future exemption applications for systems of

that type; and,

(d) If a determination is not issued within 20 working

days of receipt of the request, the system shall

be deemed eligible for a full exemption in this case.

This will not affect the eligibility of future

systems of the same type.

Solar System Standards

Applicability of New Jersey Uniform Construction Code

Until the Hew Jersey Department of Energy promulgates

standards for the manufacturing, sale of installation

of solar components and/or systems, solar energy systems

constructed or purchased for heating and/or cooling

utilizing active and/or passive concepts shall comply

with applicable provisions of the New Jersey Uniform

Con truction Code ( N.J.A.C. 5:23 et seq.).

A-92
NEW JERSEY AB 1801

(CITE in N JR 2:ut> NEW JERSEY REGISTER. THURSDAY, JUNE*. HUB

COMMUNITY AFFAIRS

Till'. COMMISSION!,It

l*ro|»oR<-il lliilr* on Tux Exemption

Tor Solnr Facilities

Patricia Q. Sheehan, Commissioner of Community

Affairs. 'pursuant to authority of P.L. 1975, c.217, ns amended, proposes to adopt new rules concerning lax exemptions for solar facilities. Such proposed rules were

developed jointly by the three departments of Energy,

Treasury and Community Affairs.

Full text of thc'proposal follows: SimCIlAPTKIte. TAX EXEMPTION FOR SOLAR

FACILITIES

5:2:1 li.t Applications; forms

Applications for tax exemption pursuant to P.L. 1977,

c.25ii, shall !>c made on a form prepared by the Depart- ment of Treasury, Division of Taxation, and made avail- able to the public at the office of the enforcing agency.

5:23-0.2 Construction official’s responsibilities The construction official shall have responsibility for determining the eligibility of proposed solar heating and

cooling systems, pursuant to the standards promulgated

in N.J.A.C. 14A : 4- 1 el scq. The construction official shall consult with the appropriate subcode officials in determining conformity with standards adopted by the Department

of Energy pursuant to the act. The construction official shall in addition review the cost estimates provided by

the applicant. The construction official may require docu- mentation in the form of signed contracts, contractor esti- mates and the like if he deems necessary. The construction official shall grant or deny certification of the system

prior to issuance of the construction permit and shall

notify Hie applicant of his decision at that time. The const ruction official shall forward a copv of the approved

implication for exemption to the municipal assessor for

his action upon issuance, of the certificate of occupancy

or certification of completion.

5:23-6.3 Revocation of certification fa) The enforcing agency, after Riving written notice to

I he owner may revoke such certification whenever any of the following apiM-ars:

1. Tin* exemption was obtained by fraud or misrepresentation;

2. The clnlmnnl I ,nx exemption has tailed suIisI.im tinlly to proceed with the construction, rcconslriiclion.

installation nr nrquisition of a solar healing cooling system

3. The structure or equipment or ImiIIi to which the cri

lificale relates has ceased providing solar energy and i\ being used for a different primary purpose;

4. The claimant for tax exemption hereunder has so de- parted from the equipment, design and construction pre- viously certified by the enforcing agency that . in the option

of said enforcing agency, the solar healing and cooling

system Is not suitable and reasonably adequate for (lie purpose of providing solar energy.

5:23-6.4 Notification of rcvocnlion of certification The construct ion official shall notify (lie assessor in writing of the revocation of the certification, pursuant to N.J.A.C. 5:23-6.3.

5:23-6.5 Appeals

Appeals may he made regarding Ihc decision of the construction official to the Construction Board of Appeals,

in accordance with N.J.A.C. 5:23-2.10.

Interested persons may present statements or arguments

in writing relevant to the proposed action on or before June 28, 1978, to: Construction Code Enforcement Denarlmcnt of Community Affairs P.O. Box 2768 Trenton, N.J. 08625 The Department of Community Affairs may (hereafter adopt rules concerning this subject without further notice. Patricia Q. Sheehan Commissioner

Department of Community Affairs

A-93
NEW JERSEY AB 1801

NEW JERSEY REGISTER, THURSDAY. JUNE 8, 1978

TREASURY

DIVISION OF TAXATION

IVogmsi-i! Rule* on Properly Tn\ Exemption

For Solnr Energy Healing and ('.noting Systems

Sidney Glaser, Director of the Division of Taxation in

llie Department of (lie Treasury, pursuant to nulliorlly of N.J.S.A Ml I el ?:«•«

|

, proposes lo ;nlo|tl new rules eon

reining a prniierly lax exeniplion fur solar energy lienling and cooling syslenis.

Full text of the proposal follows: SURCIIAH'ER R. EXEMPTIONS; SOLAR ENERGY

HEATING AND COOLING SYSTEMS

18:12-8.1 Claims for exemption of soinr energy systems;

value of exemption An exemption (mm properly tax shall lx- allowed by (lie assessor for a solar energy heating and cooling system

which has been certified lo by the construction code oflicial on a claim for properly lax exemption (form SEE-1). The

exemption shall Ik* a sum equal lo Ibo remainder of the assessed valuation of the real properly wilh the solar en- ergy healing and cooling svslcm included, minus the as- sessed valuation of the real properly without the solar energy healing and cooling system.

18:12-8.2 Term of exemption

Claim for the exemption, once certified shall continue in force until December 31, 1082, or until certification has been revoked by the enforcing agency (construction code

olliein!) under regulations promulgated by the Department

of Community Allnirs.

18:12-8.3 Certified copy of application to director, Division

of Taxation Data eoncerning the exemption shall be recorded and

retained in the assessor’s oflico. Accordingly, the assessor

shall forthwith send a copy of the certified application lo the: Loral Properly and Public Utility Branch

Appraisal Sect inn - Ninth Floor West State and Willow Streets Trenton, New Jersey 08846

18:12-8,4 Effect of valuation of solar energy system

In applying the exemption, the assessor may regard the

cert i fir'd solar energy system ns not increasing Hie value

of f fvc properly. Accordingly, the provisions of N.J.S.A.

54:4-63.1 lo 83.11. the added and omitted assessment laws,

shall not apply to the allowable exemption in the year in which the qualified solar energy system is completed.

18:12-8.5 Applicant's administrative remedy

N.J.S.A. 54:4-3.111, et soq. provides that any person ag- grieved by any action of the assessor or of the director

of the Division of Taxation, may seek a review before

the director of the Division of Taxation pursuant to the Administrative Procedure Act. P.1,. 1968. c. 410 (C. 52: 1 4B-I,

cl srq.i. The request for review shall bo tiled after the

tax list has been certified by the county board of taxation, hut not later than August 15.

18:12-8.0 Procedure for review; copy of request for review

lo go to the assessor of municipality

(a) The request for a review must he made in writing and should contain the bads for such request, and shall include a copy of Hie approved rectification (form SEE-I), which should be mailed lo: Director

Division of Taxation West Stale and Willow Streets Trenton. New Jersey 08818

(b) Copy of the request for review shall he sent forth- with lo (lie assessor of the municip; Ul.y in which the properly is located.

Interested persons may present sta* ments or arguments

in witling lelovnnt to Uio protest'd uctlou on or liofou dune 28, 1U7U, to; Juck Silvcrslcin Chief Tax Counselor

Division of Taxation West State and Willow Streets Trenton. N.J. 08646

Tiie Department of the Treasury may thereafter adopi

rules concerning this subject without lurlhcr notice. Sidney Glaser

Director, Division of Taxation Department of the Treasury

A-94
PROPOSED

DEPARTMENT OF COMMUNITY AFFAIRS

SOLAR HEATING AND COOLING SYSTEM

TAX EXEMPTION REGULATIONS

5:23-6.1. - Applications for tax exemption pursuant to P.L. 1977, c.256, shall be

made under oath on a form prepared by the State Division of Taxation, and made

available to the public at the office of the enforcing agency.

5:23-6.2 (a) - The construction official shall have responsibility for determining the eligibility of proposed solar heating and cooling systems pursuant to the standards promulgated in N.J.A.C. 14A:4-1 et seq. The Construction official

shall consult with the appropriate subcode officials in determining comformity

with standards adopted by the Department of Energy pursuant to the Act.

The construction official shall in addition review the cost estimates provided by the applicant. The construction official may require documentation in

the form of signed contracts, contractor estimates and the like if he deems necessary.

The construction official shall certify or deny certification of the system

at or prior to the time of issuance of the construction permit, and notify the applicant

of his action at that time.

The construction official shall forward a copy of the approved application

for exemption to the assessor for his action upon issuance of the certificate of

occupancy or certificate of final inspection. 5:23-6.3 - The enforcing agency,

after giving notice to the owner may revoke such exemption whenever any of the

following appears:

(A) The exemption was obtained by fraud or misrepresentation;

(B) The claimant for tax exemption has failed substantially to proceed with

the construction, reconstruction, installation or acquisition of a solar

heating cooling system;

(C) The structure or equipment or both to which the certificate relates

has ceased providing solar energy and is being used for a different

primary purpose;

(D) The claimant for tax exemption hereunder has so departed from the

equipment, design and construction previously certified by the enforcing agency that, in the opinion of said enforcing agency the solar

heating and cooling system is not suitable and reasonably adequate for

the purpose of providing solar energy.

5:23-6.4 The construction official shall notify the assessor of the revocation

of the exemption in writing.

5:23-6.5 - Appeals to the Board of Appeals shall be in the same manner as provided under the Uniform Construction Code Act.

A-95
NEW MEXICO ADDITIONAL INFORMATION

A Directory of:

NewMexico

Solar Energy

Businesses

New Mexico

Solar Energy Institute

NMSEI Q-O-2

A-96
NEW MEXICO ADDITITONAL INFORMATION § o

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A-98
NEW MEXICO ADDITIONAL INFORMATION

New Mexico

Solar Tax Credit

Solar Energy Institute

Box 3 SOL; Las Cruces, New Mexico 88003

(505) 646-1846 NMSEI 0-0-6

Solar Energy

Informational

Services

New Mexico

Solar Energy Institute

Box 3 SOL; Las Cruces, New Mexico 88003

(505) 646-1846 NMSEI 0-0-8

A-99
NEW YORK AB 5147A(SB 3629A)

Application for Tax Exemption of Solar or Wind Energy Systems

PLEASE READ INFORMATION AND FILING REQUIREMENTS ON PAGE 3

(Prepare in duplicate)

1. Name of Owners) of Property Post Office Address

2. Location of Property

Post Office Address if Different from 1. Above

City-Town-Village County

School District

3. Description of parcel, as It appears on the assessment roll, to which solar or wind energy system has

been added:

4. Description of solar or wind energy system (attach additional sheets, if necessary):

Wind Energy System Solar Energy System

Electrical Generation Active Passive Water Pumping Hot Water Drum Wall Heating Masonry Wall Combination Water Wall

Written description:

Other Roof Pond

insulating Panel configurations

Other

A-100
-2-

6. Cost of solar or wind energy system $

I, , hereby certify that the information on

this application and any accompanying papers constitutes a true statement of fact.

Signature of owner or authorized

representative

GENERAL INFORMATION AND FILING REQUIREMENTS

1. Authorization for exemption.

Section 487 of the Real Property Tax Law

exempts from taxation, but not special ad valorem

levies or special assessments, real property which

includes a solar or wind energy system satisfying

guidelines established by the New York State Energy Office. The exemption is equal to the in- crease in assessed value of the property attributable to the inclusion of the solar or wind energy system

and is to be granted for a period of fifteen (15) years. The solar or wind energy system must be existing or constructed before July 1, 1988.

2. Place of filing application.

Application for exemption from county, city, town and school district taxes must be filed with the

city or town assessor who prepares the assessment

roll used in levying county, city, or town and school

district taxes. If the property is also located within a

village, a separate application for exemption from

village taxes must be submitted to the village assessor. In Nassau County, application for exemption

from county, town, and school district taxes must

be filed with the Nassau County Board of Assessors. In Tompkins County, application for exemption

from county, city, town, village, and school district taxes must be filed with the Tompkins County Divi- sion of Assessment. Two copies of this application

are to be filed with the assessor. Upon approval or disapproval the assessor shall transmit one copy to the State Board of Equalization and Assessment,

Empire State Plaza, Agency Building, No. 4, Albany,

New York, 12223.

3.

Time of filing application.

The application must be filed in the assessor’s

office on or before the appropriate taxable status

date. In towns preparing their assessment rolls in accordance with the schedule provided in the Real

Property Tax Law, the taxable status date is May 1. In towns in Erie, Suffolk, and Westchester Counties,

the taxable status date Is June 1. In cities, the tax- able status date is determined by the city charter

provisions and the city assessor's office should be

consulted for the specific date. Taxable status date

in most villages is January 1, but the village clerk should be consulted for variations.

A-101
-3-

THE STATUTE

REAL PROPERTY TAX LAW, SECTION 487

§487. Exemption from taxation for certain solar or wind energy systems. 1. As used in this section:

(a) “Solar or wind energy equipment” means

collectors, controls, energy storage devices, heat pumps and pumps, heat exchangers, windmills, and

other hardware or equipment necessary to the pro- cess by which solar radiation or wind is received

'nd converted into another form, such as thermal,

electrical, mechanical or chemical energy.

(b) “Solar or wind energy system”: means an arrangement or combination of solar or wind energy equipment designed to provide heating, cooling, hot

water, or mechanical, chemical, or electrical energy

by the collection and storage of solar or wind energy. It does not include pipes, controls, insulation or other equipment which are part of the normal

heating, cooling or insulation system of a building, but relates to means of collecting, converting and

storing energy from solar radiation or wind.

(c) “Energy office” means the state energy

office established by subdivision one of section

5-101 of the energy law.

2. Real property which includes a solar or wind

energy system approved in accordance with the

provisions of this section shall be exempt from tax- ation to the extent of any increase in the value thereof by reason of the inclusion of such solar or wind

energy system for a period of fifteen years.

3. On or before January first, nineteen hundred

seventy-eight, the commissioner of the energy

office shall provide definitions and guidelines for the eligibility for exemption of the solar and wind

energy equipment and systems described in para- graphs (a) and (b) of this section.

4. No solar or wind energy system shall be enti- tled to any exemption from taxation under this section unless such system meets the guidelines set by the commissioner of the energy office and all other applicable provisions of law.

5. The exemption granted pursuant to this section shall only be applicable to solar or wind energy systems which are existing or constructed prior to July first, nineteen hundred eighty-eight.

6. Such exemption shall be granted only upon

application by the owner of the real property on a form prescribed and made available by the state board in cooperation with the energy office. The

applicant shall furnish such information as the board shall require. The application shall be filed with the assessor of the appropriate county, city, town or village on or before the taxable status date

of such county, city, town or village. A copy of such

application shall be filed with the state board. The

energy office shall have access to such applications

and, on January first, nineteen hundred seventy-nine

and annual thereafter until January first, nineteen

hundred eighty-eight, shall provide the govenor and

the legislature with a summary of the data available. On or before January first, nineteen hundred eighty, the energy office shall report to the governor and the

legislature on the feasibility of granting real property

tax exemptions for other renewable resource systems.

7. If the assessor is satisfied that the applicant is entitled to an exemption pursuant to this section, he

shall approve the application and enter the taxable assessed value of the parcel for which an exemption has been granted pursuant to this section on

the assessment roll with the taxable property, with the amount of the exemption as computed pursuant

to subdivision two of this section in a separate

column. In the event that real property granted an exemption pursuant to this section ceases to be

used primarily for eligible purposes, the exemption

granted pursuant to this section shall cease.

A- 10 2
-4-

SPACE BELOW FOR USE OF ASSESSOR

Date Application Filed

Applicable Taxable Status Date

Application Approved

Application Disapproved

Assessed valuation of parcel

including value attributable

to solar or wind energy system $

Assessed valuation of parcel

excluding value attributable

to solar or wind energy system $

Assessed valuation of exemption granted

(difference between above) $

First assessment roll on

which exemption is to be

granted

Last assessment roll on

which exemption is to be granted

Signature of Assessor

Date

A- 10 3
NEW YORK AB 5147A(SB 3629A)

Solar

and Wind

Energy

Systems

Definitions and

Guidelines

For

Property Tax

Exemptions

State of New York

Hugh L. Carey, Governor

New York State Energy Office

James L. Larocca, Commissioner

Section 487 of the New York State Real Property Tax

Law, enacted in 1977, provides a 15-year property tax exemption for solar and wind energy systems constructed

prior to July 1, 1988. Subdivision 3 of this law requires the Commissioner of the State Energy Office to provide defini- tions and guidelines establishing eligibility for exemption

for these systems. Those definitions and guidelines follow.

Summary:

The intent of the legislation providing the real property

tax exemption is to encourage the use of alternate energy

sources — solar and wind energy. By providing tax exemption for these systems, property owners installing them will be assured of no penalty in the form of increased real property assessment based upon their system's value. At the outset, it should be noted that the exemption

prohibits any increase in assessed value which is attributable to the solar or wind energy system. The purchase cost of the system is not the basis for the exemption; the possible increased property value resulting from installation of such

a system is the determining factor. The basic definitions are distinct from the guidelines. The definitions identify solar and wind systems which qual

ify for exemption. The guidelines suggest the interpretatior of these definitions for use by the homeowner and assessor

2

A-104
Guidelines: WIND ENERGY SYSTEMS

Two commonly used wind energy systems are depicted below:

Wind System A collects wind energy through means of a oropeller or blade configuration and converts this energy by

:eans of a gearing mechanism connected to a generator which transmits electrical energy to the owner for immediate usage or to batteries for storage. For property tax assessment purposes, the windmill unit and its foundation, the generator and wiring to the storage

batteries and up to the inverter at Interface with the conventional building distribution system, qualify for exemption.

Wind System B collects wind energy through means of a propeller or blade configuration and converts this energy to mechanical energy for pumping water for immediate use or

to a tank or pond for storage purposes. For property tax assessment purposes, the windmill unit and its foundation, the pump, and piping to the storage

unit qualify for exemption.

Definitions:

Equipment —

"Solar and wind energy equipment" means collectors, controls, energy storage devices, heat, pumps, and pumps, heat exchangers, windmills or other hardware or equipment necessary to the process by which solar radia- tion or wind is received and converted into another

form, such as thermal, electrical or chemical energy. (As defined in Section 487(1) of the Real Property Tax

Law)

System -

"Solar or wind energy system" means an arrangement or combination of solar or wind energy equipment designed

to provide heating, cooling, hot water, or mechanical,

chemical, or electrical energy by the collection and stor- age of solar or wind energy. It does not include pipes, controls, insulation or other equipment which are part of the normal heating, cooling or insulation system of a building, but related to means of collecting, converting and storing energy from solar radiation or wind. (As defined in Section 487(1) of the Real Property Tax

Law)

The definitions, broad in scope, provide the basic legal definition to be used for granting exemptions. Recognition

by the assessor should be made to the "collecting, converting and storing" aspects of the systems. The above definition of the system excludes the normal

building systems from exemption under this law. Conventional, backup heating and cooling systems do not qualify

for exemption.

4 3

A- 10 5
SOLAR ENERGY SYSTEMS

Solar energy can be collected by two methods:

Active systems collect solar energy but require external mechanical power to move the energy collected.

Passive systems use little or no external mechanical power

to move the collected solar energy. Many new buildings which use solar energy will include both active and passive systems in their design

Active Solar Energy Systems:

Active systems are easily recognizable. They are distin- guished by having solar collectors mounted on or near the

building.

In New York State, active systems generally only provide a portion of the heating, cooling, or hot water require- ments of the building. The current costs of such systems, coupled with the uncertain daily availability of sunlight, require that a conventional heating, cooling, or hot water system also be available for backup purposes. For property tax assessment purposes, the conventional system — including burner or furnace and delivery system —

do not qualify for exemption under this law. Only the solar system, from exterior collector to the interior point of con- nection with the conventional unit, is eligible for exemption. *

In the case of solar heaters for swimming pools, the

collectors, mounting brackets and piping to the pool are

eligible for exemption. The pool itself serves a primary pur- pose unrelated to solar energy use and is not eligible for exemption. Likewise, when a cabana type building houses

the collector and mounting brackets, the only equipment

eligible for exemption is the collectors and mounting brackets; the building itself does not qualify for exemption.

Shown below are typical active solar heating and hot water systems.

‘When solar assisted heat pumps are used in conjunction with solar systems, any increase in value to the property directly resulting from the heat pump, excluding its resistance heating and cooling components, may qualify for exemption.

5 6

A-106
MSIUATh

MASONRY WALL

WATER WALL

9

A- 10 7
Passive Solar Energy Systems:

A typical active system for solar heating using water for collection and hot air for distribution. Note that the heat storage can also be a bin of rocks or a collec- tion of eutectic salt cannisters.

Solar hot water heater with heat exchanger inside the tank.

7

Passive systems are more difficult to identify than active systems because of their close integration with the building and its other systems. By their nature, passive systems have

the greatest use in new building projects. Passive design

involves a common sense approach to energy efficient construction. Orientation of the home, size and placement of windows, use of draperies, extent of roof overhang, use of landscaping and minimization of exposed northerly wall and window areas are basic considerations that may maxi- mize passive solar energy use. For tax assessment purposes,

these considerations above do not qualify for exemption

since they do not in themselves constitute a passive solar energy system. Examples of passive systems which may qualify for exemption are shown and described below. They include drumwall, masonry (trombe) wall, water wall, roof pond, and movable insulating panel configurations. Other, less common, passive systems exist which may be used in this state. General guidelines for their assessment follow the des- cription of the above mentioned systems.

f\ passive fyshnw -

A-108
For property tax assessment purposes, the following

guidelines apply to passive solar energy systems.

1. Since components of passive systems also serve functions other than collecting and storing solar energy, in some

cases it may be necessary to determine the added value to the building because of its use of solar energy. In these

cases, the value of the exemption should equal that added

value.

2. While passive solar energy systems may be more diffi- cult to identify, the assessor is most likely to confront them

in new construction or major renovations. For that reason, the process of determining value may be made easier by the

provision of available cost data by the applicant.

3. Drumwalls — For property tax assessment purposes,

the full property value of such configurations should quali- fy for exemption.

4. Masonry or Water Walls — These passive configurations on the south facing walls of buildings have a glass or

clear panel exterior glazing and store solar energy in the mass of the masonry or in the water (liquid) medium. For

property tax purposes, these configurations qualify for exemption in a value equaling the property value of the

wall with the solar collection and storage, minus the value

of a typical exterior wall in this building.

5. Roof Ponds — The roof pond configuration provides

for a solar collector and storage unit above the normal roof supporting system. These passive systems require the use of movable insulating panels for their effective use. For property tax assessment purposes, the qualifying value of the

tax exemption should be equal to the value of the solar roof and related equipment, minus the value of a standard

roof.

Insulating Panels - Several passive systems require use of movable insulating panels or shutters. These serve to pre- vent heat loss or gain through the exterior surfaces. For

property tax assessment purposes, this equipment should

qualify for exemption.

Olher Passive Systems — There are other types of passive solar energy systems which are designed to provide more

energy than they use (or lose). Generally, they have a positive energy value if they include:

a. a heat storage medium (usually an extra thick concrete slab, masonry walls or - large water container

storage units);

b. a transfer method or passage to move the energy to the building itself; and

c. thermal protection to reduce energy loss. (In solar greenhouses, for example, a double glazing of glass, polyethylene, fiberglass or combination of these will provide this protection. Use of movable insulating panels also meets this need.) These passive solar energy systems should include all mese characteristics. (Solar greenhouses, for example, may

qualify for an exemption equal to the market value of the improvements made to maximize energy gain.)

11 12

A- 109
NORTH CAROLINA HB 1003

Form D-405

( 10-7 7) NORTH CAROLINA DEPARTMENT OF REVENUE

INDIVIDUAL INCOME TAX DIVISION

CREDITS AGAINST INDIVIDUAL INCOME TAX

(Attach to Form D-400. Use a separate form for each spouse if required.)

Name as shown on Form D-400 Social Security Number Year

PART 1. - TAX CREDIT FOR INCOME TAX PAID TO ANOTHER STATE OR COUNTRY - N. C. RESIDENTS ONLY

When income is taxed by North Carolina for a period during which the taxpayer was a legal resident of this State and the same in- come is also taxed by another state or country because it was earned in or derived from sources within that state or country, a tax

credit as determined below may be claimed, but not on the basis of a withholding statement alone. Attach a copy of the income tax

return filed with the other state or country on which the correct tax is computed and a copy of the check or receipt if a balance of tax was paid.

1. Adjusted gross income reported to North Carolina (from line 11, page 1, Form D-400)

2. The portion of line 1 above which was taxed by another state or country

3. Percentage (divide line 2 by line 1) %

4. Amount of North Carolina tax (from page 1, line 16a, Form D-400)

5. Computed tax credit (line 3 times line 4)

6. Amount of tax paid the other state or country on the income shown on line 2 above

7. Enter here the lesser of line 5 or line 6

8. Add share of tax credit from trust nr estate

9. Total. Carry to line 1, PART V

PART II. - CREDIT FOR INSULATION, STORM WINDOWS. AND STORM DOORS

1. Cost of installation and equipment not exceeding $400 for any single building or family dwel ling unit

2. Credit, multiply line 1 by .25 (25%) (may not exceed amount paid during year)

3. Add share of credit from partnership

4. Total. Carry to line 2, PART V

PART III. - CREDIT FOR HANDICAPPED DWELLING UNITS

Number of units] [x $27.50. Enter here and carry to line 3, PART V

PART IV. - CREDIT FOR SOLAR HEATING. COOLING. OR HOT WATER SYSTEMS

1. Cost of installation and equipment not exceeding $4,000 for any single building or family dwel 1 ing unit

2. Credit, multiply line 1 by .25 (25%)(may not exceed amount paid during year)

3. Arid f^harp of t ax r.rpdit from partnership

PART V. - SUMMARY OF TAX CREDITS

1. Credit for tax paid to another state or country (PART 1)

2. Credit for insulation, storm windows and doors (PART II)

3. Credit for handicapped dwel 1 ing units (PART III)

4. Credit for solar energy systems (PART IV)

6. Total credit. Carry to line 16c, page 1, Form D-400

A-110
Form D-405 (Reverse)

(10-77)

INSTRUCTIONS

PART I. - CREDIT FOR TAX PAID TO ANOTHER STATE OR COUNTRY

General Information A legal resident of North Carolina is required to report all of his income to this State. He may also be taxed by

another state or country on any income earned in or derived from sources within that state or country. If bo, he may

be eligible to claim a tax credit. A credit cannot be claimed for income tax paid to the Federal Government or to a city or county. A tax credit may be claimed on the North Carolina return by a beneficiary of an estate or trust who has income

on which the estate or trust has paid an income tax to another state or country. How To Claim Tax Credit Complete the return. Form D-400, include all income both within and without the State, and Compute the tax as

though no credit is to be claimed. Complete Part I to determine the amount of tax credit and attach It to the return with a copy of the return filed with the other state and proof of payment (copy of canceled checks, receipt, or a wage and tax statement showing

tax withheld by the other state if a refund is claimed with the other state.)

PART II. - CREDIT FOR INSULATION. STORM WINDOWS. AND STORM DOORS

Credit is allowable to an individual, including an individual member of a partnership, who installs during 1977

or 1978 new or additional insulation, storm windows, or storm doors in a building located in North Carolina which was built and occupied prior to 1977. The taxpayer must be liable for payment and the credit for a taxable year may not exceed the portion of the cost

paid by the taxpayer during the year. The credit is limited to 25% of the cost, but it may not exceed $100 in any

year for any single building or for each family unit of a multi-dwelling building. The credit may not exceed the tax

liability for the year reduced by all other credits. Insulation means materials that will reduce the heat loss or heat gain of a building. The equipment must have a

useful life of at least three years and must meet the insulation standards of the Building Codes Council.

PART III. - CREDIT FOR CONSTRUCTION OF DWELLING UNITS FOR HANDICAPPED PERSONS

Credit is allowable to a North Carolina resident who is an owner of multi-family rental units located in North

Carolina for dwelling units completed during the taxable year which conform to section ( I IX) of the North Carolina

Building Code. To receive the credit the taxpayer must attach a copy of the occupancy permit on which the building

inspector has recorded the number of units completed during the year. If the credit exceeds the tax liability for the year reduced by all other credits, the excess may be carried over only to the succeeding tax year. A taxpayer who is entitled to a carry-over must attach a schedule showing how the amount of the carry-over was determined.

PART IV. - CREDIT FOR SOLAR HEATING, COOLING. OR HOT WATER SYSTEMS

Credit is allowable to an Individual, including an individual member of a partnership, who constructs or installs a solar heating, cooling, or hot water system in a building located in North Carolina which the taxpayer ovwrs or

controls. The credit for a taxable year may not exceed the portion of the cost paid by the taxpayer during the year and is limited to 25% of the cost but may not exceed $1,000 in any year for any single building or for each family

unit of a multi-dwelling building which is individually metered for electric power or natural gas or with a separate

furnace for oil heat paid for by the occupant.

In the case of property owned by the entirety, each spouse may claim one-half the credit, or one spouse may, by

agreement with the other spouse, claim the entire credit, provided they were living together at the end of the year and file a combined return. If only one spouse is required to file, that spouse may claim the credit. The equipment must meet the performance criteria prescribed under the Solar Heating and Cooling Demonstration

Act of 1974 (42 USCA 5501, et seq) and any amendments thereto.

If the credit exceeds the tax liability for the year reduced by all other credits, the excess may be carried over to the three succeeding years. A taxpayer who is entitled to a carry-over must attach a schedule to show how the amount of the carry-over was determined.

A-lll
NORTH CAROLINA ADDITIONAL INFORMATION

R ELECTRIC

POWER GE E RATION FOR NORTH CAROLINA

A-112
The solar energy system being developed at the NCSU research farm just off the

beltline on Ligon Road is a unique combination of components that with only two

exceptions are available from stock items.

Solar energy is absorbed by nearly 2000

square feet of flat plate collectors (0

facing due south and angled at 45 degrees.

Freon 114 was chosen as a working fluid

in place of water in this system because it boils to produce a high pressure gas (165

psig) at a temperature low enough (200

degrees F.) to permit the collectors to operate at a relatively high efficiency. The

operating principle of the system however

is the same as that used by the power

companies to generate electricity. Instead

of a coal or oil fire or the heat of a nuclear

reaction, this system employs the rays of

the sun as the heat source. A system of this

size can provide the average residence in North Carolina with 100% of its electrical

energy needs. (1000 KWH/month or about

$40. at present rates)

Starting with the freon pump @ liquid

fregn first moves through the regenerator

vjT) which is actually a preheater then

through a system of manifolds which

distribute Jt to the bottom of the collector

array. (V) Entering the collectors as a

liquid the freon is vaporized by the solar

energy absorbed by the panels. The freon

A-113
exits the collectors as a high pressure, high

temperature gas andgoes directly into the

expansion engine. (4)

SOLAR-TO-MECHANICAL ENERGY

CONVERSION EQUIPMENT

The expansion engine in this system is a

rotary, screw type compressor running in reverse as a motor. This motor is one of the

few custom made components in the

system. Turbines, positive displacement,

vaned, or gear type pump/motors could

also be used in this expansion phase. The

choice depends upon hardware availability,

cost, efficiency, and operating characteristics. Energy is taken from the stream of hot

gas by the screw in the motor and

converted to rotary mechanical energy.

The freon gas, still carrying useable heat

energy is exnausted from the expansion

engine and passes through the regenerator/heat exchanger. The regenerator

performs a heat recovery function by

preheating the liquid freon before it goes

into the collectors. In this way heat is re- gained by the freon on the cold, inlet side of

the loop where it can be used and given up

by the freon gas on the hot exhaust side of

the loop where it is undesireable.

The condensor Q>) is the final stage in the freon loop. Since the power required to pump a gas is much greater than that

required to pump the same weight of

material as a liquid, the freon must be

condensed or liquified before it gets to the

pump inlet. This condensor is a freon-towater heat exchanger in which the freon

moves through a tank containing a series of

copper water pipes. Water circulating

A- 114
through the pipes keeps them cold enough

to enable the freon gas to condense against

them and collect as a liquid at the bottom of

the tank.

Water is continuously circulated between

the condensing coil and an evaporative,

natural-covection-type cooling tower (e

by a water pump (?) driven by the

expansion engine. This final cooling stage

is a method commonly used in commercial/

industrial air conditioning systems and on a much larger scale in electrical power

generating processes. Water that has been

heated by contact with the freon gas in the

condensor is pumped to the top of the

cooling tower and allowed to cascade down

the louvered side walls where it loses its heat by evaporation. Air flows through the

tower by natural convection induced by

the heat transferred from the water to the ai r

causing the air to rise through the chimneylike structure of the tower.

MECHANICAL -TO -ELECTRICAL E:. rC . The D.C. generator (F is coupled

mechanically to the output shaft of the

expansion engine through a speed

increaser. Since the speed of the generator

varies with changes in the solar radiation

striking the collectors, its electrical output

is also variable and must be governed by a

voltage regulator > before it can be

stored. Twenty-four volt direct current is stored in a 2700 pound lead acid battery.

The final step in this solar-electrical

conversion process is to pass the 24 volt

direct current from the battery through an

inverter where it is converted to 60

cycle, 110 volt A.C. to make it compatible

with household electric appliance motors.

A-115
SOLAR -ELECTRIC PROCESSES;

SOME BENEI ITS AND PROBLEMS

The use of solar energy in residential and

industrial heating and cooling applications

has become a topic of increasing public

interest. A new industry is developing

around the growing demand for installation

services and solar collection hardware.

Space heating and cooling and domestic

water heating are clearly technological

realities but little attention has been paid to the development of hardware that could

convert solar energy to electricity. Solar to

electrical energy conversion is generally

achieved by one or the other of two

fundamentally different processes. The

simplest, most direct but as yet the most

expensive is photovoltaic. This method

makes use of solid state semiconductor

technology to directly convert solar radiation to D.C. electrical energy.

The second method of conversion is a two-stage process which converts solar

energy to rotational mechanical energy

through an expansion engine of some kind

which in turn drives an A.C. or a D.C.

generator to produce electricity. This method as noted previously is directly analogous to the fossil fuel process of electrical

generation.

COOLING REQUIREMENTS

The dissipation of excess heat is probably the most difficult and controversial of

the problems to be faced in the production

of electricity. Solar-electrical processes are no exception to this problem. Unfortunately, the efficiencies of all types of heat-tomechanical-to-electrical energy conversion systems drop off rapidly as the

temperature of the inlet gas is lowered. This

physical reality requires that the temperature of the inlet gas be as high as possible.

A rough but fairly accurate method of

determining the efficiency of a system is to measure the change in the temperature of

the gas between the inlet and outlet ends of

the expansion engine. This temperature

difference is directly related to the portion

of the energy released from the fuel which

can be converted into mechanical energy.

Since even the best systems produce at only 40 to 50 percent efficiency (only 40 to 50 percent of the heat generated in the

combustion stage is actually converted to

electrical energy) the gas exhausted from

the expander, though no longerhot enough

to be useful for electrical generation is still very hot relative to ambient environmental

conditions. This excess heat is finally

dissipated to the air or to large cooling

lakes.

Solar-electrical processes, do however

avoid some other problem areas that are becoming major irritations for utility

companies because of the pressures

applied by environmentalist concerns. The

problems of mining and refining fuel and

then of disposing of the fossil fuel

combustion and nuclear fission byproducts are not present with the sun as a heat source. Solar energy is completely

clean and produces no by-products other

than excess heat.

A-116
SUMMARY

The system under development here

differs in some important details from the

solar-electric systems being developed in Arizona and New Mexico. In those

systems, parabolic collectors concentrate

the sunlight to produce wateroroilat350or

400 degrees F. The hot water or oil is then

used to boil freon 113 which is expanded

through a turbine. The turbine drives an

electrical generator or other mechanical

device. Because they operate at higher

temperatures, concentrating collectors can

yield higher system efficiencies. However,

much of this advantage is lost by using the

hot oil or water to boil the freon in a

separ Me boiler.

Concentrating collectors are more

expensive than flat plate collectors. In addition, concentrating collectors work

best if they can track a bright sun across the

sky on a cloudless day. In North Carolina

where only 50% of the days are relatively

clear, flat plate collectors may actually

collect more energy than parabolic types

since they can collect scattered radiation as

well as direct. They also have the advantage

of having no moving parts.

Large areas must be covered by solar

collectors to supply reasonable amounts of

energy because (1) the energy available

from the sun per unit area is relatively low

and (2) the collectors cannot capture all the

radiation that does strike them. This means

that solar collectors will always be relatively

expensive per unit of energy delivered. As

technology improves, collector efficiency

will increase and perhaps lower the cost to the point where residential installations are economically attractive.

The goal of the present program is to produce a system design suitable for the

average North Carolina household and

climate and one that the average heating

and air conditioning contractor can

assemble and maintain.

STATE GOVERNMENT SUPPORT -N

GENERAL ASSEMBLY OF NORTH CAROUNA SESSION 1977

RATIFIED BILL

CHAPTS1 97

|

80QSS BILL 65«

AN ACT TO APPROPRIATE FUNDS TO NORTH CAROLINA STATE UNIVERSITY FOR RESEARCH AND DEVELOPMENT

ON A SOLAR THERMAL CONVERSION UNIT WHICH WILL

PRODUCE A MINIMUM OF 1 ,C0C ft/H OF ELECTRICITY

PER MONTH, AND BE RELIABLE AND RELATIVELY FREE

OF MAINTAINENCE. Whereas, the State of North Carolina, with

its outstanding universities, colleges and re- search facilities, is a recognized leader in

the development and dissemination of icnovledge; and

'Whereas, solar energy is the world's most abundant and renewable energy resource; and Vhereas, the business climate and public welfare of this State would greatly benefit from the development of a unit which would pro- duce at least 1 ,CCC ?WH of electricity per month and would be practical for usage by a

! residence and be of a size and cost to encourage its use by home owners and businesses; Now, therefore,

| The General Assembly of North Carolina enacts:

! Section 1 . There is hereby appropriated from

the General Fund to the School of Engineering

and the School of Design of North Carolina State University for fiscal year 1977-78 the 3um of seventy-five thousand dollars ($75»COC) and the 3um of fifty thousand dollars ($5G,GCC) for fis- cal year 1 978-79 for the purpose of development

and research on a solar thermal conversion unit which will produce a minimum of 1 ,CG0 ?WH of electricity per month, operating as much as pos- sible independent of any outside energy source,

be reliable and relatively free of maintainence

This money is to be used to continue research

and development of solar systems and in the 1975-

*977 biennium by Chapter 911 of the 1 975 Sessions

Laws. Such research and development Is to be funded in a manner consistent with the purposes

set forth In the preamble to this act.

Sec. 2. North Carolina State University is hereby authorized to spend a portion of the funds herein appropriated to design, construct and display at^the North Carolina State Fair a solar

thermal" conversion unit for the purpose of demons tra ting # and encouraging the use of solar energy.

s.

Funds for this exhibit were provided by

the 1977 North Carolina General Assembly

to help inform the public of the state of the

status and potential of solar energy for

reducing our reliance on fossil fuels and to stimulate the development and installation

of improved solar energy systems. For

additional information on the system

described here call or write. Dr. Frederick O. Smetana

Dept, of Mechanical and Aerospace

Engineering

North Carolina State University

Raleigh, North Carolina 27607

A/C 919/737-2374

A-117
NORTH DAKOTA HB 1479

'—37 NORTH DAKOTA individual income tax return 1977

NOTE: If infor- matron on label is not correct, please make corrections on the label.

Name (if joint return, use first name & initials of both) Last Name Your Social Security Number

1 1

1 1 Home Address (number and street or rural route) Spouse's Social Security Number

1 1

1 | City, town or post office, state and Zip Code LACE LABEL W,THIN BLOCK

For Privacy Act Infor- mation, see instructions on page 3.

Single Married filing Joint return (even If only one had income)

Married filing separately. If spouse alto filing, enter spouta's Social Security Number above and enter spouse’s name here ^

1

Unmarried Head of Household

Surviving spouse with dependent child Filing Category - (See instructions)

6. 1 | Resident | j Nonresident

4.r3

6- L._Ji

instructions and enter Code

Number)

8. School District (Please read

instructions and enter Code

Number)

9. Chief Occupation (Please read

instructions and enter Code

Number)

Check if this is an amended return Check if an approved Extension is attached

12. Number of Exemptions Claimed .... I I x $750

13. If filing status is number 2,4 or 5. enter $300

14. Total amount for personal exemptions (Add lines 12 & 13) - For residents who file Federal Form 1040A, except those who have unusual adjustments or exclusions for State tax SCHEDULE 1 — purposes (See instructions Which Schedule To Use). Residents who file Federal Form 1040, see instructions. Nonresidents use Schedule 3. S

H

O

R

T

1. Enter adjusted gross income from Form 1040A, line 10- (H)

2. Low income

allowance

Single or unmarried head of household — $1700

Married filing jointly or surviving spouse- $2100

Married filing separately (See instr.) - $1050

! |

3. Standard . -1j6% of_ Single or unmarried head of household —limited to $2400

Deduction’ >' ne 1 Married filing jointly or surviving spouse —limited to $2800 I j

I Married filing separately (See instr.) —limited to $1400 I ! I

4. Enter larger of lines 2 or 3 above * (iK)

5. Federal Income Tax deduction (Please read instructions before completing) (J)

6. Enter amount for personal exemptions from line 14 above

7. Total (Add lines 4, 5 and 6)

8. Subtract line 7 from line 1, enter here and on line 9 below

i

III

9. 10.

11. 12.

13. 14. 15. 16. 17.

18.

19.

To be completed by all taxpayers — TAX COMPUTATION SECTION - To be completed by all taxpayers

(A)

(Please see instructions)

I 1 . -* ... (Residents from above or from line 35, Schedule 2 North Dakota Taxable Income Nonresidents from line 16 Schedule 3) ,from Schedule 5

- Ji)

fr Computation of Tax — Check one: Aj^jfrom rate table below. B J_J (| ncome Aver ) Solar or wind energy device tax credit (Please read instructions) (() Tax credit for certain contributions (Please read instructions for specific limitations) (—

)

Total of lines 1 1 and 12

Balance (Line 10 less line 13) Residents enter amount, if any, from line 19, Schedule 4 <D) Net tax liability (Line 14 less line 15) - - - - - (E) North Dakota Income Tax withheld (Attach copy of supporting w-2) : ENTER

Advance Payments made on your 1977 North Dakota Tax (Form 4O0ES)

If line 17 is greater than line 16, enter difference as REFUND - - -

r

TOTAL

If line 17 is less than line 16, enter difference as BALANCE DUE - PAY THIS AMOUNT

(&) (G)

(Z) COMPLETE COPY OF FEDERAL RETURN MUST BE ATTACHED - FILE WITH TAX COMMISSIONER, BISMARCK, N.D. 58505

I declare under the penalties of perjury that this return, including any accompanying schedules and statements has been examined by me

and to the best of my knowledge and belief is a true, correct and complete return.

(Signature of taxpayer) (Data) (Signature of preparer other than taxpayer) (Date)

(If this is a joint return, spouse's signature) (Date) TABLE OF INCOME TAX RATES TAXABLE INCOME: Up to $1,000

$1,000 to $3,000

$3,000 to $5,000

$5,000 to $6,000

$6,000 to $8,000

Over $8,000

Computed at 1 %

$ 10.00 plus 2 % of excess over $ 50.00 plus 3 % of excess over $11 0.00 plus 5 % of excess over $160.00 plus 754% of excess over $310.00 plus 1 0 % of excess over

$1,000

$3,000 $5,000

$6,000

$8,000

(Address) DO NOT WRITE IN THIS SPACE

A-118
NORTH DAKOTA HB 1479

INSTRUCTIONS FOR TAX COMPUTATION SECTION

Line 10 - (Tax Computation Section) - The North Dakota income

tax law was changed in 1977 to limit income averaging to those tax- payers who were residents of North Dakota throughout the computation year (1977) and throughout the base period years (1973

through 1976). You must also have used income averaging on your 1977 Federal income tax return (Federal Schedule G) in order to

qualify to income average for state income tax purposes. The income

averaging schedule (Schedule 5) which is to be used for this purpose

is not included in this booklet. Requests for this schedule may be made to the Office of State Tax Commissioner, State Capitol, Bismarck, North Dakota 58505.

Line 11 — The 1977 Legislature passed a law which allows a tax

credit for the cost of a solar or wind energy device installed in a building or on the premises of a building owned by the taxpayer. The credit is limited to an amount equal to five percent of the actual cost of acquisition and installation of the solar or wind energy

device. "Solar or wind energy device" means a system or mechanism

or series of mechanisms designed to provide heating or cooling or to produce or store electrical or mechanical power by a method which

converts the natural energy of the sun or wind. This credit is available to any taxpayer who installs a solar or wind energy device during any taxable year ending after June 30, 1977. Attach a schedule showing date of purchase, actual cost of acquisition and installa- tion, and your computation of the tax credit.

Line 12 — Effective for taxable years beginning on or after January

1, 1975, the North Dakota Income Tax Law provides a limited credit against the income tax for contributions made to certain nonprofit

private institutions of higher education located in the state of North

Dakota. The credit is limited to 50% of the contribution but not to exceed 20% of the taxpayer's total income tax (Line 10, Tax Computation Section) or $50, whichever is less. Contributions to the fol- lowing institutions qualify for the purposes of computing this credit:

1. Mary College, Bismarck, North Dakota

2. Jamestown College, Jamestown, North Dakota

3. Northwest Bible College, Minot, North Dakota

4. Trinity Bible College, Ellendale, North Dakota

If a credit is being claimed you must attach a receipt or a copy of your cancelled check (front and back) to your tax return to substantiate the amount of your tax credit.

Complete lines 13 through 19. Sign the return where indicated. If this is a joint return, both husband and wife must sign. The date the re- turn is signed should be indicated. The person preparing the return should also sign and give the address and date of signing. Attach your payment and employee earning statements (W-2's). ATTACH A COMPLETE COPY OF YOUR FEDERAL RETURN TO YOUR NORTH DAKOTA RETURN. Mail to the Office of State Tax

Commissioner, State Capitol, Bismarck, North Dakota 58505, before the due date using the green envelope supplied.

INSTRUCTIONS FOR SCHEDULE 2, PAGE 2 OF FORM 37

Schedule 2 is for taxpayers who file as North Dakota residents and who do not qualify or elect to use Schedule 1.

Line 1 — Enter adjusted gross income from line 31, Federal Form 1040

or line 10, Federal Form 1040Aor line 10, Separate Filers Schedule.

Married taxpayers who filed a joint Federal return may file separate

state returns if each has separate income. Each spouse must re- compute his or her own Federal adjusted gross income as though

each had filed separate Federal income tax returns. A separate filers schedule has been provided for this purpose on page 7 of these

instructions.

Lines 2 - 4 — A husband and wife who file separate state income

tax returns and who itemized their deductions on the Federal income tax return must itemize for state tax purposes. Each spouse may claim only his or her separate itemized deductions; that is, those deductions which a married taxpayer would be entitled to claim if a separate Federal return had been filed. As an alternative method, the itemized deductions may be prorated; each spouse

taking the percentage that his or her income bears to total combined

income. If you did not itemize your deductions for Federal income

tax purposes, you must use the low income allowance or percentage

standard deduction. If one spouse uses the low income allowance,

the other spouse must also use this same method. If one spouse uses the percentage standard deduction, the other spouse must also use

this same method.

Line 9 — Interest income on state and local government obligations which are exempt for Federal income tax purposes are taxable for

state income tax purposes, with the exception of interest on North Dakota obligations.

Line 10 — All state income taxes claimed on the Federal income

tax return as itemized deductions are not deductible for state in- come tax purposes and must be entered on this line.

Line 11 — Enter on this line the amount of any North Dakota do- mestic dividends received in 1977 from calendar year corporations and which were not included in Federal adjusted gross income for 1977. Domestic dividends received from fiscal year corporations which were distributed within 2% months after the end of the cor- poration's fiscal year and within the taxpayer's calendar year must

also be included on this line. These dividends must be reported be- cause the North Dakota Income Tax Law was changed in 1975 so as to limit the amount of North Dakota domestic dividends which may

be excluded for state income tax purposes. The dividends which

qualify for a limited exclusion are to be entered on lines 20 and 21

,

Schedule 2, Form 37.

Line 12 — Enter on this line your distributive share of losses from a corporation which has filed as a small business corporation for FedPage 5

A- 119
NORTH DAKOTA HB 1479

Information On

TAX INCENTIVES -FOR

s0vM» AND *lN/>

tHE*6Y mvices

STATE OF NORTH DAKOTA

Issued by: Office of State Tax Commissioner

Byron L. Dorgan, Tax Commissioner

State Capitol Bismarck, North Dakota 68505

A- 120
THE 1977 LEGISLATURE APPROVED AN

INCOME TAX CREDIT FOR THE INSTALLATION OF A SOLAR OR WIND ENERGY

DEVICE.

CREDIT:

Any North Dakota taxpayer, whether an indi- vidual or a corporation, who installs a solar or wind energy device during any taxable year

that ends after June 30, 1977, may claim an income tax credit of .five percent per year for two years for the actual cost of acquisition and

installation of such a device.

DEFINITION:

"Solar pr wind energy device" means a system

or mechanism or series of mechanisms designed

to provide heating or cooling or to produce

electrical or mechanical power, or any combination of these, or to store any of these, by

a method which converts the natural energy

of the sun or wind.

REQUIREMENTS:

1. The taxpayer must install the solar or wind

energy device in a building or on the premises of a building owned by him or her.

2. If a solar or wind energy device is part of a system which uses another means of energy, only that portion of the system directly attributable to the cost of the solar or wind

energy device may be used in determining

the amount of tax credit.

3.

The cost of installation may not include

costs of redesigning, remodeling, or other- wise altering the structure of a building in which a solar or wind energy device is in- stalled.

This is a direct credit against income tax; it is not just a deductible item. A special section

will be provided on the 1977 income tax form

for notation of this credit.

THE 1975 LEGISLATURE APPROVED A

PROPERTY TAX EXEMPTION FOR SOLAR

ENERGY SYSTEMS.

1. An exemption for a solar energy system is valid for five years following the date on

which the system was installed.

2. The exemption includes the installation,

machinery, and equipment of solar energy systems installed to heat or cool new or

existing buildings or structures.

3. If the building or structure has a conventional heating or cooling system, only the

solar energy portion of the system is ex- empt.

Those who wish to apply for this exemption

should contact their local assessor or their county director of tax equalization.

A-121
OREGON SB 339

OREGON SOLAR TAX CREDIT

DEPARTMENT OF ENERGY

APPLICATION FORM

Important : Applicant should review the Oregon Department of Energy

Performance Criteria for residential alternative energy

devices before completing this form. In order to qualify

for the tax credit, the device must be certified before

it is installed.

I. PROJECT INFORMATION

A. PROJECT PARTICIPANTS

1. Name of Applicant:

Address:

Telephone No.:

2.

Project Designer (if different than applicant)

Name:

Address

B. DESCRIPTION OF DWELLING

1. Project Location

2. Number of persons in Dwelling

3. Dwelling Unit Type

( ) Single Family

( ) Single Family Attached

(Townhouse, Duplex, Condominium, etc.)

( ) Mobile Home

( ) Other

( ) Primary Place of Residence

( ) Secondary Place of Residence

A-122
- 2 -

4. New Construction ( ); Addition to Existing Residence ( );

Retrofit ( )

5. Approximate Floor Area of Dwelling sq. ft.

6. Insulation in the Dwelling

Walls R-value

Ceiling R-value

Floor R-value

Double Glazed Windows: Yes No Windows & Doors Weather Stripped: Yes No

C. ESTIMATED SOLAR ENERGY SYSTEM COST: (includes materials,

equipment, and installation; please attach an itemized cost

estimate)

1. Active System Estimated Costs:

2. Cost for Passive Systems:

D. SOLAR PROJECT SCHEDULE (MONTH and YEAR)

1. Construction Start Date

2. Construction Completion Date

3. Date the Solar Energy System Will Be Placed in Service

E. ESTIMATE OF ENERGY NEEDS TO BE SATISFIED BY THIS PROJECT

Backup Fuel Supplier

1. Space Heating %

Space Cooling t

Hot Water Heating %

Pool Heating %

Other %

2. Estimated Yearly Energy Savings from this Project:

Therms or kwh or gallons of oil

Approximate % of total energy use: X

A-123
- 3 -

II. SOLAR ENERGY SYSTEM DETAILS

A. TYPE OF SOLAR ENERGY SYSTEM

Active Passive

Domestic Hot Water Heating ( ) ( ) Space Heating ( ) ( ) Space Cooling ( ) ( ) Swimming Pool Heating ( ) ( ) Other: ( ) ( )

NOTE: For each Function, if Active is checked, Complete Section II, B if Passive is checked. Complete Section II, C

For all Domestic Hot Water Systems Complete Section II, B

For Multiple Functions, more than one application form may

become necessary.

B. ACTIVE SYSTEM DESCRIPTION (including all domestic hot water

heating systems)

System Type: ( ) Space Heating ( ) Domestic Hot Water

( ) Space Cooling ( ) Swimming Pool Heating

1. Components:

a. Collector

(1) Name of Manufacturer:

Home Built ( )

(2) Heat Transfer Fluid

Air ( ) Liquid ( ):

(3) Type

Flat Plate ( ) Other ( ) Describe:

(4) Size

Total Sq. Ft. Gross

(5) Collector Tilt °Tilt from Horizontal

(6) Collector Orientation ? West of South

East of South

(7) % of Shading from Adjacent Vegetation or Structures %

A-124
- 4 -

(3) Reflector ( If Appl icable)

(a) Area Total Sq. Ft.

(b) Tilt 0 From Horizontal

(c) Material:

(9) Stagnation: Describe Method of preventing

overheating of collectors if solar energy is

not used in summertime:

(10) Collector Construction

(a) Glazing Material

1. Outer Glazing

2. Inner Glazing

(b) Absorber Plate

1. Plate Material and Thickness:

2. Tubing Material & Spacing, where applicable

Bond to Plate: ( ) Mechanical

( ) Solder

3. Surface Material :

Flat Black ( ) Selective ( ) Other ( )

b. Storage Heat and/or Cool Domestic Hot Water

(1) Storage Type: Rocks ( ) ( ) Liquid ( ) ( ) Phase Change( ) ( ) Other (describe)

A-125
- 5 -

(2) Storage Size: Gallons

or Cu. Ft.

(3) Storage Container Materials:

(4) Storage Insulation

(a) Materials

(b) Thickness

(5) Tank Protection, where applicable

(a) Over Pressure

(b) Corrosion

c. Controls: Describe System Controls Briefly:

d. For Liquid Systems Describe Method of Freeze Protection

Anti -Freeze ( ) Type:

Drain Down ( ) Other ( ) Explain

e. Collector-Storage Distribution System

(1) No. of Pumps Pump Capacity #1 gpm

Sel f-Priming: Yes( ) No( ) #2 gpm

(2) Expansion Tank (if appl icable) Vol ume gal

(3) Blowers: No. Capacity #1 CFM

#2 CFM

(4) Thermosiphon ( )

A-126
- 6 -

f. Space Heating and Cooling Only:

(1) Type of distribution within housing unit

Heat Pump ( ) Forced Hot Air ( ) Hydronic

Other ) Explain

(2) Auxiliary or Backup-System

Fuel Type :

Gas

Oil

Electricity

Wood

Other ( ) Explain

g. Domestic Hot Water Only:

(1) Transfer Fluid Type

(2) Type Heat Exchanger

(3) Backup-System

h. Swimming Pool Heating Only:

(1) Pool Surface Area sq. ft.

(2) Pool Volume gal

(3) Pool Cover __

i. Space Cooling Only:

Describe cooling equipment:

A-127
- 7 -

C. PASSIVE SYSTEM DESCRIPTION

1. Solar Collector and Thermal Storage

a. System Type

( ) Direct Gain (south windows, skylights)

( ) Thermal Storage Wall (such as trombe wall)

( ) Roof Ponds (such as skytherm)

( ) Attached Greenhouse

b. Floor Area of Solar Conditioned Space:

Describe Method of Solar Energy Collection

(1 ) Type of Glazing

(2) Collector Area Sq. Ft.

(3) Tilt 0 from horizontal

(4) Orientation °East of S.

°West of S.

(5) Moveable Insulation

(6) Reflectors

(7) Sq. Ft. of Windows Oriented to (plus or minus 45°)

the South

(8) Sq. Ft. of Windows Oriented to (plus or minus 45°)

the North

d. Describe Method of Solar Energy Storage

(1) Type: Masonry ( ) Water ( ) Other ( ):

(2) Storage Material (container material, if water):

(3)

Percent of Storage Surface Exposed to Direct Sun

Typical January Day %

Typical July Day %

A-128
e. Describe Methods of Storing Solar Energy and Removing

From Storage (including controls, fans, dampers, if

applicable):

f. Describe Type and Frequency of Necessary Manual

Operations Required to Achieve Optimal Performance:

2. Auxiliary System or Backup System

a. Fuel Type:

Gas

Oil

Electricity

Wood

Other

( )

( )

( )

( )

( ) Explain:

D. OTHER SOLAR DEVICES:

Solar Cooking ( ) Solar Refrigeration ( ) Solar Electric ( ) Other ( )

Describe:

I certify that I have reviewed the performance criteria of the Department

of Energy and believe my solar alternative energy device meets these

criteria with:

No Exceptions ( ) The following exceptions:

Signature

Date

DP:kp

3/2; 78

A-129
OREGON SB 339 and SJR 18

something

new!

1977 weotherizotion

incentives for

Oregon homeowners

0(n)<S@in]UOV®§ (?©(?

©ff@<D©[n) lh®ffl(§>®Win)(S1 (f§

Oregon Department of Energy

A-130
household income of less than $5,000; and 3) are eligible and file for an owner

or renter refund from the Department of Revenue.

For refunds granted in October, 1977 and October, 1978, the taxpayer will receive either rental assistance for that year or a renter refund plus fuel and

utility rate relief refund for that year, whichever is greater. The bill calls for $7 million from the state's General Fund to be appropriated

to the Department of Revenue from July 1 , 1977 through June 30, 1979. At this time, no additional money has been appropriated to replenish the Fund once

monies have been spent.

ALTERNATE ENERGY DEVICES (AEDs)

1. VETERANS’ AED

Senate Bill 477 applies to all veterans intending to install solar, wind or geothermal energy devices in their homes. A loan of up to $3,000 may be

granted, provided the alternate energy device will meet or exceed ten percent of the total energy requirements of the home. Along with the Department of Veterans’ Affairs, the Department of Energy will establish minimum perform- ance criteria for such systems and use these standards to certify the devices. Veterans are also eligible to obtain a tax credit for alternate energy devices under SB 339.

2. HOMEOWNERS' AED

Senate Bill 339 provides a tax credit to any Oregon homeowner who installs a solar, wind or geothermal energy device in their principal or secondary

residence. Twenty-five percent of the investment cost, or a maximum $1,000

may be claimed provided the alternative energy device meets minimum

performance criteria set by the Department of Energy and has been certified by

the Department. Taxpayers are eligible for only one credit per year and must

claim it during the year the device has been certified. If the amount of the credit exceeds the taxpayer’s liability, the credit may be claimed for five successive

years until it is fully used. The credit will take effect beginning in tax years after Jan. 1, 1978. A system installed after Oct. 4, 1977 (with prior certification by the Department of Energy) may also qualify if it is placed in operation after Jan. 1, 1978.The added value of solar energy heating or cooling systems is exempt from ad valorem property taxation, and the exemption applies to any installation made on or after January 1, 1976 but before January 1, 1998. A veteran who obtains a loan under SB 477 can also receive a tax credit under SB 339. Swimming pool heaters providing 10 percent of the dwelling’s

total energy requirement may also, upon certification, qualify for the tax credit.

TECHNICAL ASSISTANCE

1. ENERGY EFFICIENCY RATINGS

Senate Bill 370 requires that the Energy Conservation Board adopt a

voluntary energy efficiency rating system for single-family homes. Available by

January 1, 1978 the ratings will be used by realtorsto aid those people buying or

selling a home. For example, the more energy efficient a home is, the higher the

rating and the more attractive it is to the potential buyer.

23

A-131
The rating system itself will be developed by the Energy Conservation Board, a section of the Department of Commerce. The Department of Energy will be

responsible for publicizing the availability of the rating system and encouraging

its use. The rating system will be available by January 1, 1978.

2. DESIGN ASSISTANCE

Senate Bill 371 requires all energy suppliers producing, delivering, trans- mitting or furnishing heat, light and power to provide energy conservation

information services. Such services include answers to questions from the general public concerning energy conservation and energy saving devices,

providing inspections, and making suggestions concerning the construction and siting of both buildings and residences. The Public Utility Commissioner will oversee the implementation of the energy conservation information services provided by investor-owned utilities in accordance with prescribed rules for regulated utilities. The Director of the Department of Energy will prescribe rules for publicly-owned utilities and oil heat dealers supplying these services.

3. SOLAR ENERGY ADVICE

Senate Joint Resolution 18 requires that the Extension Service at Oregon

State University, with assistance from the University of Oregon, develop and

distribute information to the public about solar energy. Specifically, information

relating to the construction and use of solar energy for heating and cooling will be addressed. County extension agents will distribute this information through

their existing publications and communication networks.

SECTION V

The Federal Government offers a variety of homeowners' weatherization programs through federal, state and community agencies. The following section

outlines the kinds of services provided according to eligibility groups and the addresses and telephone numbers of the various agencies.

FEDERAL PROGRAMS

1. COMMUNITY SERVICE AGENCIES

ELIGIBILITY: Individuals, families, and elderly persons who are poor and

near poor. For this program, the near-poor are those persons in families, or

unrelated individuals whose incomes are between 100 percent and 125 percent 24

A- 132
OREGON SB 339

OREGON DEPARTMENT OF ENERGY

CHAPTER 330

TAX CREDIT ELIGIBILITY CRITERIA FOR RESIDENTIAL

ALTERNATIVE ENERGY DEVICES — SOLAR AND GEOTHERMAL

330-80-010 Purpose

These rules specify factors which will be considered in determining

whether or not an alternative energy device will be certified by the

Department of Energy under the provisions of Chapter 196, Oregon Laws

1977. It is not the intent of these rules to assure safety, reliability,

or performance of alternative energy devices. Rather, their purpose is to direct state incentives towards alternative energy devices which

satisfy the law and have a reasonable likelihood of working.

330-80-020 Agency Action

In certifying an alternate energy device, the Department of Energy looks

at the following four factors:

1. Is the device for the applicant's primary or secondary place of

residence and is it being certified prior to installation?

2. Will the device supply 10 percent of the total energy needs of the

dwelling?

3. Is the device designed to be in compliance with applicable standards

in OAR 330-80-070 and OAR 330-80-060?

4. Do the items to be installed qualify as parts of an alternative

energy device under SB 339?

330-80-030 Amount of Energy Furnished

Alternative energy devices shall meet or exceed 10 percent of the total

energy requirements for the dwelling, including space heating, cooling,

domestic hot water, cooking, lights, and appliances. In general, the

Department of Energy will calculate the total energy needs of the dwelling

by summing the multiple of the approximate number of degree days from

Figure 2 times the space heating load of the house based on its size

from Figure 1A, and the amount of miscellaneous energy from Figure IB. The amount of energy that needs tc be supplied by a device in order to

qualify is 10 percent of the resultant value. Examples of the amount of

energy that must be supplied in order for a device in different locations

to qualify are shown in Figure 3.

A-133
- 2 -

For solar devices, the Department of Energy will consider that the

10 percent energy requirement has been met by devices incorporating the

amount of collector area and thermal storage specified in Figures 4B,

4C, or 4D. These are based on the size of the dwelling and the area in

the state as shown in Figure 4A.

The Department of Energy recognizes that these values represent an approximation which is not valid in all cases. In the event that a showing can be made by an applicant that particular circumstances apply

in the use of their dwelling or energy device, an individual determination

may be made as to whether the 10 percent requirement is met.

330-80-040 Compliance With Other Rules, Regulations, Codes, and Standards

Alternative energy devices must comply with all applicable state, federal,

and local rules, regulations, codes, and standards. These rules in no way relieve the applicant of the responsibility for such compliance.

330-80-050 Exceptions

It is recognized that alternative energy devices frequently include

innovative and creative projects. In the event that there are extraordinary circumstances in the case of a particular applicant, exceptions

may be granted to the following specific standards (Rules 330-80-060 and

070). The applicant must, in this case, demonstrate why the rules are unduly burdensome. It is not the purpose of these rules to discourage

home built systems. Such systems are encouraged and the Department will,

whenever possible, qualify them for the tax credit.

330-80-060 Specific Standards for Solar Energy Alternative Energy Devices

1. Special considerations must be given to assure that elements of the

solar system do not create a hazardous or undesirable living environment. Items requiring special attention include:

a. The projection of sharp edges which influence the movement of

people near collectors;

b. The proximity of solar components to recognized architectural

hazards such as stairs, exterior overhangs, ramps, landings,

and doors;

c. The need to restrain or deflect sliding snow and ice masses which may slide off elevated solar system components onto

pedestrians or vehicles;

A- 134
-3-

d. Avoiding impairment of the normal movement of occupants of the

building or emergency personnel; and

e. Avoiding any increase in fire hazard or interfering with the means of egress in the event of a fire.

Further, consideration should be given to potential adverse effects

from reflected sunlight.

2. Materials installed shall be of such kind and quality as to assure

that the solar energy system will provide: (a) adequate structural

strength, (b) adequate resistance to weather, moisture, corrosion,

and fire, (c) acceptable durability and economy of maintenance. No material, form of construction, fixture, appurtenance or item of

equipment shall be employed that will introduce toxic substances,

impurities, bacteria, or toxic chemicals into potable water and air

circulation systems in quantities sufficient to cause disease or harmful physiological effects, or impart undesirable tastes or

odors.

3. All glazing materials shall be of adequate strength and durability

to withstand the loads and forces they may experience. Glazing

materials with slopes less than 45 degrees which extend below

6

1 0" (from ground level) shall be safety glazed or otherwise protected against impact of falling bodies.

4. Solar components exposed to the wind will be adequately secured to prevent excessive movement and possible damage.

5. Heat transfer fluids which require special handling (e.g., toxic,

combustible, corrosive, explosive, etc.) shall not be used unless

the systems in which they are used are designed to avoid unnecessary

or unreasonable hazards. Combustible solids adjacent to solar

equipment or an integral part of a solar component shall not be

exposed to elevated temperatures which may cause ignition.

6. Materials used for insulation shall be of sufficient proven effectiveness and durability under the expected operating conditions to assure that required design conditions concerning heat losses, sound

control, and fire rating are attained,

7. Components of solar systems which are accessible, located in the areas normally subjected to occupant traffic, and which are maintained

at elevated temperatures shall either be insulated to maintain their

surface temperatures at or below 140 degrees F at all times during

their operation or suitably isolated. Any other exposed accessible

components that are maintained at temperatures above 140 degrees F shall be identified with appropriate warnings. Consideration should

be given to equipping the domestic hot water systems with a means of

limiting the temperature of hot water for personal use at fixtures

to 140 degrees F.

A-135
-4-

8. Where access for service of cleaning of solar subsystems requires a person to balance on a narrow or (steeply) sloping surface, provisions

shall be made for securing a life-line, guard-rail, or other personal

protective devices.

9. The total system shall be protected against excessive pressures,

vacuums, and temperatures.

10. Solar energy systems (including piping, fixtures, appliances and

other equipment) shall not contribute significantly to the entry or growth of vermin or rodents, fungi, mold, or mildew.

11. The design and installation of the solar system, its subsystems and

components shall be accomplished in such a manner as to provide

complete protection of the potable water supply. Circulation loops

of subsystems utilizing toxic heat transfer fluids shall be separated

from the potable water system in such a manner that a minimum of

two walls or interfaces is maintained between the nonpotable liquid

and the potable water supply, or otherwise protected in such a manner that equivalent safety is provided. Backflow of nonpotable

heat transfer fluids into the potable water system shall be prevented;

the pressure in the potable water system should always exceed that

of the circulation loop.

12. Storage tanks shall be designed and fabricated to standards embodying

principles recognized as good engineering design and fabrication

practice for the materials used. Pressurized vessels should meet

special criteria, such as ASME Boiler and Pressure Vessel Code,

Section 8. Each liquid storage tank shall be tested to prove that

leakage does not occur. Storage tanks designed to contain only dry

heat storage material need not be leak tested unless a safety hazard

can result from a storage tank failure.

13. Provision for expansion and contraction without undue strain or distortion shall be made as required by means of offset branches,

expansion compensators, expansion chambers, or flexible pipes. Piping

Shall be adequately supported to prevent undue strain on the flexible

pipes and branches.

14. For systems subject to freezing of the heat transfer fluid, freeze

protection by draining, circulation of an anti -freeze agent, or other

means shall be provided. Recirculating systems should have provision

for alternative freeze protection in the event of a power failure.

In closed systems, adequate provisions should be made to prevent

air locking of pumps.

15. Gutters or other means of controlling runoff shall be provided on solar

collectors when the soil is of such a nature that excessive erosion or expansion may occur as a result of increased runoff.

A-136
-5-

16. Solar energy components shall be accessible for cleaning, adjusting,

servicing, examination, replacement, or repair without tresspassing

on adjoining property. Also, solar energy equipment shall be accessible for routine maintenance without disassembling any major

structural or mechanical element.

330-80-070 Specific Standards for Geothermal Energy Alternative Energy

Devices

1. Geothermal systems shall be designed and operated such that waste

of the geothermal resource is minimized. Systems which withdraw

water from the ground, whether reinjected into the ground or not,

should beneficially utilize temperature drops according to Figure 5.

2. Systems shall be designed, installed, and operated so that they do

not adversely affect either:

a. The performance of existing nearby geothermal systems; or

b. The water quality of surface or groundwater as defined by existing

or future Department of Environmental Quality regulations.

3. Buildings housing geothermal system components shall be located and

designed in such a manner as to harmonize with the surrounding community.

4. Special considerations must be given to assure that elements of the

geothermal system do not create a hazardous or undesirable living

environment. Items requiring special attention include but are

not necessarily limited to:

a. Steam or water vapor emission;

b. Undesirable or hazardous vapors or odors;

c. Excessive noise levels;

d. Hazardous wellhead construction or equipment.

5. Materials installed shall be of such kind and quality to assure that

the geothermal energy system will provide:

a. Adequate structural strength;

b. Adequate resistance to weather, moisture, corrosion and fire;

and

c. Acceptable durability and ease of maintenance.

A-137
- 6

-

6. No material, form of construction, fixture, appurtenance or item of

equipment shall be employed that will introduce toxic substances,

impurities, bacteria, or toxic chemicals into potable water and air

circulation systems in quantities sufficient to cause disease or

harmful physiological effects, or impart undesirable tastes or odors.

7. Heat transfer fluids which require special handling (e.g., toxic

combustible, corrosive, explosive, etc.) shall not be used unless

the systems in which they are used are designed to avoid unnecessary

or unreasonable hazards. Combustible materials adjacent to geothermal

equipment or an integral part of a geothermal component shall not be

exposed to elevated temperatures which may cause ignition.

8. Materials used for insulation shall be of sufficient proven effectiveness and durability under the expected operating conditions to assure that required design conditions concerning heat losses,

surface temperature, sound control, and fire rating are attained.

9. Components of geothermal systems which are accessible, located in

the areas normally subjected to occupant traffic and which are maintained at elevated temperatures shall either be insulated to maintain their surface temperature at or below 140 degrees F at all

times during their operation or be suitably isolated. Any other

exposed accessible components that are maintained at temperatures

above 14Q degrees F shall be identified with appropriate warnings.

Consideration should be given to equipping the domestic hot water

systems with a means of limiting the temperature of hot water for

personal use at fixtures to 140 degrees F.

10. The total system shall be protected against excessive pressures,

vacuums and temperatures.

11. Geothermal energy systems (including piping, fixtures, appliances

and otner equipment) shall not contribute significantly to the

entry or growth of vermin or rodents, fungi, mold, or mildew.

12. The design and installation of the geothermal system, its subsystems

and components shall be accomplished in such a manner as to provide

complete protection of the potable water supply. Circulation loops

of subsystems utilizing nonpotable heat transfer fluids shall

either be separated from the potable water system in such a manner

that a minimum of two walls or interfaces is maintained between the

nonpotable liquid and the potable water supply or otherwise protected

in such a manner that equivalent safety is provided. Backflow of

nonpotable heat transfer fluids into the potable water supply shall

be prevented.

13. Storage tanks shall be designed and fabricated to standards embodying

principles recognized as good engineering design and fabrication

practice for the materials used. Each liquid storage tank shall be

tested to prove that leakage does not occur.

A-138
-7-

14. Provisions for thermal expansion and contraction without undue

strain or distortion shall be made as required.

15. Systems subject to freezing of the heat transfer fluid shall be

provided with freeze protection by draining, antifreeze agents,

insulation, or other means.

330-80-080 Items Qualifying as a Solar or Geothermal Device

The following are intended as guidelines and are not to exclude other

items which the applicant is able to justify to the satisfaction of the

Department of Energy as comprising part of an alternative energy system.

1. Solar devices eligible for the tax credit:

a. Solar energy collectors, including costs associated with

designs incorporating the collector into the architecture of

the house itself.

b. Moveable insulation.

c. Trombe walls, including costs associated with the need for

increased supporting structures.

d. Attached solariums provided they are exposed to the winter sun

and can be isolated from the heated space to prevent heat loss

during non-sunny periods.

e. Thermal mass located within the insulated shell of the building.

The cost of added structural footings or bracing required to

support the additional mass may be included.

f. Solar assisted heat pumps, provided they are added at the time

of the solar device and will lead to a 10 percent reduction in

electrical demand over the use of heat pumps alone.

g. Ductwork, piping, fans, pumps, and controls involved with

moving heat from solar collection devices to storage and to areas of heating demand.

h. Southern facing windows based upon the following equation:

i.s

.G-. 0G.l (SGCl = EC

ob

Where;

SG = square feet of glazing that faces south plus or minus 45 degrees;

0G = square feet of glazing that faces north plus or minus 45 degrees;

A-139
- 8-

SGC = solar glazing cost;

EC = eligible cost for the tax credit.

2. Geothermal devices eligible for tax credit:

a. Well drilling, casing, and down-hole heat exchangers.

b. Piping, control devices, and pumps involved with moving the

heat from the geothermal well to the place where it is utilized

for space heating or cooling.

c. Geothermal assisted heat pumps, provided they are added at the

time of the geothermal well and will lead to a 10 percent

reduction in electrical demand over the use of heat pumps

alone.

d. Reworking of existing wells when the result of such work will

result in a 10 percent reduction in usage of electricity

and/or fossil fuels within the residence, or that the well

would be abandoned if the work were not carried out and its use satisfies at least 10 percent of the total energy needs of

the dwelling.

e. Liquid to air heat exchanger, ductwork, and fans installed with

a geothermal well to distribute heat from the well throughout

the dwelling.

3. Devices not eligible for the tax credit:

a. Conventional furnaces.

b. Wood stoves or wood furnaces.

FIGURE 1 Assumptions for Typical Residences

B. Miscellaneous Energy

A. Space Heating Energy (all Other Purposes)

Sq. Ft. (Approx.

Heated

Area

Space

Heating

Load

BTU/Deqree Day*

Number

of Persons

in

Residence

Yearly

BTU x 106

1,000 6,850 1 18.6

1,500 10,350 2 29.8

2,000 13,800 3 41.0

2,500 17,260 4 52.3

3,000 20,700 5 63.5

6 74.7

A-140
FIGURE 2

Degree Day is a unit, based upon temperature difference and time, used

in estimating fuel consumption and specifying nominal heating load of

a building in winter. For any one day, when the mean temperature is

less than 65 degrees F., there exists as many degree days as there are Fahrenheit degrees difference in temperature between the mean temperature

for the day and 65 degrees F.

FIGURE 4A

A-141
FIGURE 3

Unless an applicant shows that their dwelling is more energy efficient than

estimated by the Department of Energy, an Alternative Energy Device must be

designed to provide at least this many million BTU (or BTU x 10® degrees) yearly,

to qualify for the Oregon tax Credit:

Annual

Degree

Days Locations

Approx.

(Square

Floor Area of Heated

Feet; and Number of

Residence

Residents*

1,000

(2)

1,500

(3)

2,000

(3.5)

2,500

(4)

3,000

(4.5)

4200 Brookings 5.9 8.5 10.5 12.5 14.5

4400 Grants Pass

Portland (Center)

Roseburg

6.0 8.7 10.7 12.8 14.9

4700 Coos Bay, Eugene, Corvallis

Forest Grove, Medford

Portland (Airport)

6.2 9.0 11.2 13.3 15.5

5100 Astoria, Dallas

Estacada, Newport

Pendleton

6.5 9.4 11.7 14.0 16.4

5500 Dayville, Heppner

Hood River, Huntington

Valsetz

6.8 9.8 12.3 14.7 17.2

6000 LaGrande, Silver Creek

Falls, Vale, Ontario 7.1 10.3 12.9 15.6 18.2

6500 Elgin, Klamath Falls,

Madras, Paisley 7.4 10.8 13.6 16.5 19.3

7000 Baker, Bend, Burns

Halfway, Lakeview 7.8 11.3 14.3 17.3 20.3

7500 Enterprise, Wallowa 8.1 11.9 15.0 18.2 21.3

Minimum collector sizes not usually greatly affected by a lesser or greater

number of residents than shown above.

DP:sj

3/3/78

A-142
FIGURE 4B

Estimated* Active Collector Area for

Solar Hot Water Heating

(Collector Assumed @ 45 degree Tilt to Horizontal; Performance

Predictions by F chart Simulations)

1.5 gal. Storage per s.f. Collector

Approx. Residential

Heated Area (# Residents) Zone I Zone II Zone III

1,000 s.f. (2) 45 s.f. 45 s.f. 40 s.f.

1,500 s.f. (3) 65 s.f. 60 s.f. 50 s.f.

2,000 s.f. (3.5) 85 s.f. 85 s.f. 70 s.f.

2,500 s.f. (4) 100 s.f. 100 s.f. 85 s.f.

3,000 s.f. (4.5) 125 s.f. 125 s.f. 100 s.f.

These are based on the estimates made by the Department of Energy. An individual determination may be made as to whether the 10 percent requirement is met, if an applicant feels their dwelling uses less energy or their collector is more efficient than assumed in the derivation of these

tables.

FIGURE 4C

Estimated* Active Solar Collector Area or Passive Solar

South-facing Glass Area for Space Heating Only

(Collector assumed @ 60 degree tilt to horizontal; efficiency

for Total Insolation Assumed at 30 percent for Oct. -April

Heating Season)

Storage: Active Collectors — 2 gal. water or 1/2 cu. ft. rock per sq. ft.

collector. Passive designs -- 4 gal. water or 1 cu. ft. rock per sq. ft.

glazing.

Approx. Residential

Heated Area (# Residents) Zone I Zone II Zone III

1,000 s.f. (2) 90 s.f. 70 s.f. 65 s.f.

1,500 s.f. (3) 135 s.f. 100 s.f. 95 s.f.

2,000 s.f. (3.5) 165 s.f. 125 s.f. 120 s.f.

2,500 s.f. (4) 200 s.f. 150 s.f. 140 s.f.

3,000 s.f. (4.5) 230 s.f. 175 s.f. 165 s.f.

Note: See map on Figure 4A for zone designations.

These are based on the estimates made by the Department of Energy. An individual determination may be made as to whether the 10 percent requirement is met, if an applicant feels their dwelling uses less energy or their collector is more efficient than assumed in the derivation of these

tables.

A- 14 3
FIGURE 4 D Estimated* Pool Heating Collector Area

for Solar Pool Heating

Collector Assumed at 30 Degrees Tilt to Horizontal

60 Percent Efficiency May-September Heating Season

Approx. Residential

Heated Area ( # Residents ) Zone I Zone II Zone III

1,000 s.f. (2) 40 s.f. 35 s.f. 35 s.f.

1,500 s.f. (3) 55 s.f. 55 s.f. 50 s.f.

2,000 s.f. (3.5) 70 s.f. 65 s.f. 60 s.f.

2,500 s.f. (4) 85 s.f. 80 s.f. 70 s.f.

3,000 s.f. (4.5) 100 s.f. 95 s.f. 80 s.f.

Note: See map on Figure 4A for zone designations.

These are based on the estimates made by the Department of Energy.

An individual determination may be made as to whether the 10 percent

requirement is met, if an applicant feels their dwelling uses less energy

or their collector is more efficient than assumed in the derivation of these

tables.

FIGURE 5

Required Temperature Drops

Temperature Range Minimum Temperature Drop

Below 38°C Below 100°F aT i 8®F

38 - 54 100 - 130 at i 12°F

54 - 71 130 - 160 at a 15°F

71 - 88 160 - 190 at i 20° F

88 - 104 190 - 220 at i 30® F

104 - 121 220 - 250 at a 45®F

over 121° over 250° at > 60° F

A-144
VIRGINIA HB 1404

HP

SOLAR ENERGY

Criteria For Tax Exemption

VIRGINIA STATE BOARD OF HOUSING

OCTOBER 1977

TABLE OF CONTENTS

PREFACE

ARTICLE 1 - ADMINISTRATION

ARTICLE 2 - DEFINITION

ARTICLE 3 - PASSIVE SOLAR ENERGY SYSTEM . REFERENCE STANDARD AGENCIES

REFERENCE STANDARDS

ACKNOWLEDGMENTS

Page

. i

. 1

• 3

. 29

. 33

. 34

. 35

A-145
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A-147
VIRGINIA HB 1451

VIRGINIA ENERGY INFORMATION CENTER

ANNOTATED SOLAR BIBLIOGRAPHY

April, 1978

By Georgeen Melanson Newland

The Division of Energy does not distribute the publications

listed below. Requests and orders for copies should be

addressed to those publishers listed in the citation.

Active and Passive Solar Heating of Buildings . Balcomb, J. D., Los Alamos Scientific

Laboratories. 1977, 13p. Available from National Technical Information Service, 5285 Port

Royal Road, Springfield, Virginia 22161

An overview of both active and passive solar heating approaches for buildings is

presented. Passive solar heating concepts - in which the thermal energy flow is by natural means - are described according to fine classifications: direct gain, thermal storage wall, solar greenhouses, roof ponds, and connective loops. Results of simulation

analysis are presented for a variety of climates. Active systems utilizing both liquidheating collectors are described. Trends in the recent development of solar heating are discussed.

Analysis of Policy Options for Accelerating Commercialization of Solar Heating and Cooling

Systems . Bezdek, Roger. 1977, 467p. George Washington Univ. Report. Available form National

Technical Information- Service, 5285 Port Royal Road, Springfield, Virginia 22161

The solar energy incentive options summarized in ERDA 77-62, "Interim Policy Options

for Removing Barriers and Implementing Incentives to Accelerate Market Penetration of Solar

Heating Cooling and Systems," are amplified and analyzed. Alternative methods for enhancing the effect of the Solar Heating and Cooling Demonstration Program are presented. The

costs and benefits of different policy options are estimated quantitatively and qualitatively. Information is presented for use by the Administration, Congress, state and local

officials, researchers, and others interested in facilitating solar energy development.

Topics include: economic and financial incentives; the solar energy/public utility interface; legal and regulatory issues; ERDA's patent policy; building codes, standards, and

warranties; marketing, labor, consumer, and environmental issues; and regional aspects of

the incentives program. (2 diagrams, 2 graphs, 1 map, 27 tables)

Applied Solar Energy. An Introduction . Meinel, A. B., Meinel, M. P., 1976, 666p. Available

from Addison-Wesley Publishing Co. This book is an introduction into the theory that must be mastered in order to engineer and evaluate the performance of solar energy systems. An important goal in solar energy

applications is the ability to calculate output from a proposed design application and

thereby establish the value of the energy delivered and a fair price for the system. To

this end the authors build the necessary background and information in successive chapters,

culminating in a section on representative applications.

Barriers to, and Incentives for, the Widespread Utilization of Solar Energy: A Framework

for Analysis . Bezdek, R. H. 1976, Available from U. S. Department of Energy, Technical

Information Center, P. 0. Box 62, Oak Ridge, Tenn. 37830

From 2. southeastern conference on application of solar energy; Baton Rouge, Louisiana,

United States of America (USA) (19 Apr 1976).

- 1 -

A-148
WASHINGTON HB 338 (2nd SUBSTITUTE)

APPLICATION FOR EXEMPTION ON SOLAR ENERGY SYSTEMS REAL PROPERTY CHAPTER 364 LAWS 1977 EX. SESS. Application Number

(Assessor's Use Only)

PROPERTY OWNER! ADDRESS!

ASSESSOR'S PARCEL NUMBER: LEGAL DESCRIPTION:

PROPERTY ADDRESS:

DESCRIBE SOLAR ENERGY SYSTEM (IF ONLY SUPPLEMENTAL, INCLUDE ONLY THE SOLAR ENERGY COMPONENTS):

APPLICATION IN USE (FOR SPACE HEATING, WATER HEATING, ETC.):

TYPE OF COLLECTION: TYPE OF STORAGE: TYPE OF BACKUP SYSTEM: DESCRIBE THE BUILDING ON WHICH THE SOLAR ENERGY SYSTEM WAS INSTALLED:

SQUARE FOOTAGE OF COLLECTOR: BTU OUTPUT OF UNIT: COST OF SOLAR ENERGY SYSTEM:

DATE INSTALLATION WAS BEGUN

CONTRACTOR:

ADDRESS:

I HEREBY CERTIFY THAT THE FOREGOING INFORMATION IS TRUE AND COMPLETE TO THE BEST OF MY KNOWLEDGE:

DATE: OWNER: AGENT :

ASSESSOR'S USE ONLY

EXEMPTION CLAIM DENIED ON: REASON FOR DENIAL:

CLAIMANT NOTIFIED ON: EXEMPTION CLAIM APPROVED ON I AMOUNT OF EXEMPTION: ASSESSMENT YEAR EXEMPTION TO BEGIN: LAST ASSESSMENT YEAR OF EXEMPTION:

Date Assessor

FOAM IEV 64 0013 (8-77)

DATE SYSTEM WAS OPERATIONAL:

PHONE:

DATE! PHONE:

A- 14 9
WASHINGTON HB 338 (2nd SUBSTITUTE)

INFORMATION ANT) INSTRUCTIONS FOR APPLICATION FOR EXEMPTION OF SOLAR ENERGY SYSTEMS

SOLAR ENERGY SYSTEM DEFINED

•Solar Enorqy System* means that equipment desiqned and installed to capture the energy received from

the aun and the conversion of that enerqy to the purposes of water heating, space heating or cooling, or any other application which would require a conventional 'source of energy.

WHAT SYSTEMS QUALIFY

Any solar energy system which collects and uses solar energy for water heating, space heating or

cooling, or uses which would otherwise require a conventional energy source, (petroleum products, natural gas, electricity) , may be qualified for property tax exemption. In addition, solar energy com- ponents which collect and transfer solar energy as a supplement to conventional energy systems are qualified for this exemption. This exemption shall not apply to components of a building which utilizes the energy of the sun in a passive way, (extra window areas, walls designed to absorb and retain heat, etc.). To qualify, the system shall actively collect, store, and utilize the sun's energy. The system must be installed as an improvement to real property.

WHO MAY FILE

Any property owner or contract purchaser who installs or has installed a solar energy system as an improvement to real property.

WHERE TO FILE

The property owner, using the application form provided by the county assessor, shall file the appli- cation with the assessor of the county where the real property and solar energy system is located.

FILING PERIOD

Applications for exemption must be made between January 1 and May 31, both dates inclusive, for the exemption to apply during that assessment year. The exemption shall a poly to those solar energy

components installed and operational through April 30 of that assessment year. Claims filed May 31 through December 31 shall qualify for exemption for the following assessment

year, providing the system is operational by April 30.

No claims for the solar energy system exemption may be filed after December 31, 1981.

APPROVAL OF CLAIM

The assessor shall approve claims that he or she finds to be qualified under this law. If solar energy is used only in a supplemental way, the assessor shall only exempt those components which

collect and transfer solar energy.

PERIOD OF EXEMPTION

Opon approval, the solar energy system shall be exempt for seven assessment yeard, not to be renewed

on those components previously exempted.

DETERMINATION OF AMOUNT OF EXEMPTION

The amount of value to be exempted shall be determined by the assessor by appraising the added value

as a result of the solar energy improvement. The added value of the solar improvement may or may not

represent the cost of the improvement.

REVALUATION OF PROPERTY DURING THE EXEMPTION PERIOD

In a revaluation of the property, the assessor shall separately determine the value of the solar energy system and shall allow exemption of that amount.

APPEALS

If the property owner disagrees with the assessor's determination of the amount or qualification of

the exemption, the determination may be appealed to the next regular July session of the county

Board of Equalization.

A-150
WISCONSIN AB 1019

SUMMARY OF PROPOSED RULE CREATION

WISCONSIN ADMINISTRATIVE CODE CHAPTER IND 18

ALTERNATIVE ENERGY TAX CREDIT

DEPARTMENT OF INDUSTRY, LABOR AND HUMAN RELATIONS

Chapter 313, Laws of 1977 directed the department to promulgate by rule., performance

standards for alternative energy systems to determine eligibility for state tax

benefits.

The proposed rules establish those standards and the administrative procedures

for the certification of solar, wind and waste conversion energy systems for

the applicable tax benefit.

PART I - SCOPE AND PURPOSE

This part of the proposed code contains Information on the scope of the rules and

how the rules will be applied, administered and enforced.

PART II - DEFINITIONS

This part of the chapter contains the definitions specified in the law and those

definitions needed to understand the Individual sections of the chapter and the

intent of those rules.

PART III - ELIGIBILITY AND BENEFITS

This part Includes the limitations of the law regarding the costs of the systems

and the maximum amount of tax benefit permitted. It specifies those costs which

r*ay be Included and those which must be excluded when making the required

calculations.

PART IV - CERTIFICATION REQUIREMENTS FOR THE

BUSINESS/CORPORATE AND INDIVIDUAL APPLICANT

This part details the documentation and data which must be submitted by the

nlicant. The economic parameters (discount and fuel inflation rates) needed

make the financial payback calculations required in the law are specified. The

requirements for warranties of manufactured equipment are included as well as the

procedures and requirements for obtaining the optional approval for manufactured

uipment

APPENDIX

he appendix includes a partial listing of devices, equipment, systems and

applications which are not eligible for the tax credit.

11

A-151
CHAPTER IND 18

ALTERNATIVE ENERGY TAX CREDIT

PART 1 SCOPE AND PURPOSE

Ind 18.001

Ind 18.002

Ind 18.01

Ind 18.02

Scope

Purpose

Health and Safety

Design

PART II DEFINITIONS

Ind 18.10 Definitions

PART III ELIGIBILITY AND BENEFITS

Ind 18.20 Eligibility Criteria

Ind 18.21 Tax Benefits

PART IV CERTIFICATION REQUIREMENTS FOR THE BUSINESS/CORPORATE

AND INDIVIDUAL APPLICANT

Ind 18.30 Documentation

Ind 18.31 Installer's Warranty

Ind 18.32 Optional Approval of Manufactured Equipment

APPENDIX A

A-152
Chapter Ind 18, Alternative Energy Tax Credit, is created to read:

CHAPTER IND 18

ALTERNATIVE ENERGY TAX CREDIT

Part I Scope and Purpose

IND 18.001 SCOPE. The Alternative Energy System Tax Credit Law's declaration of

policy states that "it is in the interest of the state to use renewable, in state sources of energy which do not pollute the environment and which diversify the

supplies of energy now used in this state." It i6 the purpose of the law "that

the expedient development of alternative sources of energy not now economically

competitive should be fostered by providing temporary state financial incentives,

which encouage the use of such sources."

(1) DEPARTMENT DUTIES. Section 71.09(12) of the Wisconsin Statutes provides

that the Department of Industry, Labor and Human Relations, in consultation

with the Department of Administration, establish performance standards for

alternative energy systems to:

(a) Energy. Produce the maximum practical amount of energy.

(b) National StandaAdi. Conform, where feasible, with national performance,

standards

(c) Energy Savings. Produce present value energy savings which, within 25 years, pay for the present value cost of the design, construction

,

equipment and installation of the alternative energy system.

(d) Innovative. Sy^temi. Not hamper individual development of innovative

alternative energy systems.

All alternative energy systems as defined in Ind 18.10(2), shall comply

with the requirements of this chapter in order to qualify for tax benefits.

Those systems for which a tax benefit is not sought, need not comply with

the requirements of this chapter.

I ND 18.002 PURPOSE The purpose of this chapter is to establish the criteria

for certifying alternative energy systems for individual income or corporate/

franchise income tax benefits, as specified in the Law. Compliance with the

criteria may be demonstrated by the submission of the necessary documentation

required by Ind 18.30 and through detailed calculations or by use of the

appropriate application forms available through the Department of Industry,

Labor and Human Relations.

IND 18.01 HEALTH AND SAFETY . This chapter is not a health and safety code or

a design manual, but specifies minimum requirements for alternative energy

systems applying for tax benefits. The requirements of this chapter do not

relieve responsibility for compliance with any health or safety codes. Where

conflict between requirements occurs, health and safety requirements shall govern

NOTE: One and two family dwellings are subject to the requirements of the

Wisconsin Uniform Dwelling Code were applicable.

A-153
18.02 DESIGN. All alternative energy systems shall be designed using recognized

engineering techniques and principles. All alternative energy systems shall

comply with all applicable national standards.

NOTE: The Department recognizes the following National Standards:

Department of Housing and Urban Development (HUD) 4930.2 Intermediate

minimum property standards for Solar Heating and Domestic Hot Water Systems.

National Bureau of Standards (NBS) Interim Performance criteria for solar

heating and combined heating/cooling systems and dwellings.

PART II DEFINITIONS

IND 18 .10 DEFINITIONS . (1) ACTIVE THERMAL SOLAR ENERGY SYSTEM. An active thermal

solar energy system is a thermal solar energy system in which the collector and

storage subsystems are thermally isolated from the load, and a working fluid and

distribution subsystem must be utilized to transfer thermal energy to the load.

( 2) ALTERNATIVE ENERGY SYSTEM. An alternative energy system is a solar energy

system, waste conversion energy system, or a wind energy system that is

used to supplement or replace a conventional energy system, exclusive of

all equipment or components which would be present as part of a conventional

energy system.

v AUXILIARY. An auxiliary is a conventional energy system, or component

thereof, which supplies all of the energy required by the load that cannot

be supplied by the alternative energy system.

( CONVENTIONAL ENERGY SYSTEM. A conventional energy system is an energy

system supplied with conventional fuels or energy derived from conventional

fuels

V 5 ) CONVENTIONAL FUELS. A conventional fuel is any depletable fuel or energy

resource exclusive of waste, such as coal, petroleum products, natural gas,

propane, cord wood, or any fuel or energy purchased from a public or piivate utility.

uj DEPARTMENT. The Department is the Department of Industry, Labor and

Human Relations.

/) DESIGN LIFE. The design life is the period during which an alternative

energy system or component thereof is expected to perform its Intended

function and operate correctly without requiring replacement or major

overhaul.

8 ) EQUIPMENT. Equipment is a mechanical or electrical, as opposed to biological,

device

?) LOAD. A load is the energy requirements of a useful system, device or process

A-154
(10) PASSIVE THERMAL SOLAR ENERGY SYSTEM. A passive thermal solar energy

system Is a thermal solar energy system in which the collector and

storage subsystems are thermally coupled to the load, and working

fluid and distribution subsystem are not necessary to transfer thermal

energy from the collectors or storage to the load.

(11) PHOTOVALTAIC SOLAR ENERGY SYSTEM. A photovoltaic solar energy system is a solar energy system that converts radiant solar energy directly into

electrical energy.

(12) SOLAR ENERGY SYSTEM. A solar energy system is the equipment (active thermal,

passive thermal or photovoltaic) which converts and then transfers or stores

solar energy into usable forms of energy for space heating or cooling, crop

drying, electricity generation, hot water heating, or swimming pool heating.

(13) WASTE. Waste is the solid, liquid, or gas by-products of a residential,

institutional, commercial, industrial, or agricultural process that may

be used as, or processed to become a fuel.

(14) WASTE CONVERSION ENERGY SYSTEM. A waste conversion energy system is the

equipment which converts wastes into usable forms of energy, but does

not Include conventional fuel consuming devices, or solid fuel consuming

devices for residential purposes.

(15) WIND ENERGY SYSTEM. A wind energy system is the equipment which converts

and then transfers or stores energy from the wind into usable forms of

energy, but does not include vehicles which utilize wind power.

PART III ELIGIBILITY AND BENEFITS

T.ND 18.20 ELIGIBILITY CRITERIA . (1) PERIOD OF APPLICATION. Only those expenses

for the alternative energy system that were incurred on or after April 20, 1977 and

before January 1, 1985 shall be eligible for tax benefits.

(2) COSTS. The cost eligible for tax benefit shall be as follows:

(a) BuA-ineA&U and CoKpoMutionA . The total cost of an alternative energy

system for corporations, joint stock companies or associations, which

shall include the design, construction, installation, and equipment of

the system.

(b) I ndiv-iduxJiti . The cost of an alternative energy system for an individual,

which shall include the design, construction, installation and equipment

of the system. The expenses shall exceed $500 in a single year but shall

not exceed $10,000 per system. If the total cost of the alternative

energy system exceeds $10,000, only $10,000 is eligible.

(3) CLAIMS. An alternative energy system may be certified for tax benefits

only once. Once an owner has received tax benefits for an alternative

A-155
energy system, all subsequent owners may not claim benefits for the same system. An owner may apply for certification of more than one alternative energy system provided that each system performs a different

function or is installed at a different site and no cost is claimed twice.

Additions to existing alternative energy systems are eligible for certification

as long as no cost from the existing alternative energy system is claimed twice.

(4) EQUIPMENT COSTS, Only the cost of alternative energy ayatem equipment

shall be eligible for tax benefits. If an existing conventional energy

system is modified to allow it to utilize a nondepletable fuel or nondepletable energy resource, the cost of the modification and the cost

of the equipment needed to produce the alternative fuel shall be eligible

for tax benefits. If new equipment normally used in a conventional

energy system is employed in an alternative energy system, and is

supplied solely with a nondepletable fuel or nondepletable energy resource,

the cost of that equipment shall be eligible for tax benefits.

NOTE: See Appendix A for further explanatory material.

(5) LABOR EXCLUSIONS. The cost of any labor or time of an individual applicant

is not eligible, regardless of whether that time or labor was used to design, construct or install the alternative energy system.

IND 18 .21 TAX BENEFITS . (1) BUSINESSES AND CORPORATIONS. The total

eligible cost of the alternative energy system for businesses and corporations

may be deducted in the year paid, may be depreciated over the system's design

life, or may be amortized over a period of five years. The election, once made,

may not be changed.

(2) INDIVIDUALS. An individual may credit against state income taxes due a percentage of the eligible cost of the alternative energy system, in

accordance with the percentages in Table 18.21

TABLE 18.21

Real Property Improvements COSTS INCURRED DURING

' Y

appearing on the local tax rolls. 1977-1978 1979-1980 1981-1982 1983-1984

Prior to April 20, 1977

(Existing Buildings) 30% 24% 18% 12%

On or after April 20, 1977

(New Construction) 20% 16% 12% 8%

PART IV CERTIFICATION REQUIREMENTS FOR THE

BUSINESS/CORPORATE AND INDIVIDUAL APPLICANT

IND 18.30 DOCUMENTATION . All persons applying for a tax credit shall submit

the following documentation:

A-156
(1) ENERGY SAVINGS INFORMATION. Information shall be submitted to the Department

demonstrating that the alternative energy system produces present value

savings within a 25 year period. The following parameters shall be considered:

the average annual load; the percent of the load supplied by the alternative

energy system; the design life of the system; the conventional and

auxiliary energy costs; and the first costs of the design, construction,

equipment and Installation of the system. The economic parameters given

in Table 18.30 shall be used in the analysis, unless otherwise justified.

NOTE: Application forms may be obtained from the Department and may be

submitted to meet the above requirements.

TABLE 18.30

Discount Rate

a . Individual

b. Business or Corporation

72

20Z

Fuel Inflation rate

c. Gas 152

d. Fuel Oil, propane, LP 152

e. Electricity 122

f . Other 102

(2) SCHEMATIC DRAWING. A schematic drawing shall be submitted to the department

that Illustrates how the system functions. The schematic drawing shall also

illustrate all electrical and plumbing components. Such information shall

include, but is not limited to, the location of all electrical controls,

Gwitches, safety devices, and all fluid back flow preventers, bypass valves,

pressure and temperature relief valves, drain valves, the water main connection,

expansion tanks, water hammer arresters, and all other valves and connections

in the system. The specific properties of the heat transfer fluid, such as

type, toxicity and flammability shall be documented. If a toxic fluid is

used in conjunction with potable water, the means of protecting the potable

water supply shall be described.

A-157
NOTE 01: Compliance with the above requirements does not eliminate the

applicant's responsibility to comply with the requirements of

Wisconsin Administrative Code Chapter Ind 62 —Design, Construction,

Installation, Supervision and Inspection of Plumbing.

NOTE 02: All alternative energy systems using a toxic fluid in connection

with the potable water supply must be approved by the Department of

Health and Social Services according to the requirements of the

Wisconsin Administrative Code, Chapter, H62.

(3) PERFORMANCE AND DURABILITY INFORMATION. The performance and durability

of all manufactured alternative energy systems and major components shall

be documented. All nonmanufactured alternative energy systems or major

components need not comply with this requirement.

(a) PeA^OAjnance. The performance of the manufactured alternative energy

system and major components shall be documented by design data, test

results, the manufacturer's informational product bulletin or other

substantiating evidence.

(b) VuAabitiXy. The design life of manufactured alternative energy

systems and major components shall be demonstrated to be at least one year. The materials, workmanship and corrosion resistance of

the system or major components shall be proven to be durable and

reliable for a minimum of one year of service use. Compliance shall

be demonstrated by design data, test results, a product warranty,

or other substantiating evidence.

1. EXCEPTION. Solar collectors shall have a minimum design life of

3 years. The materials, workmanship and corrosion resistance of a solar collector shall be proven to be durable and reliable for a minimum of 3 years of service use.

NOTE it 1: Major components of alternative energy systems include,

not exclusively, such devices as solar collectors, heat

exchangers, thermal energy storage devices, wind turbine

generators, wind turbine support towers, electrical storage

batteries, and methane gas generators. Such devices as pumps,

valves, and control mechanisms are not considered major

components.

NOTE it 2: This submittal requirement may be waived if the alternative

energy system or major component has a manufacturer's

approval number issued by the Department, according to the

requirements in IND 18.32.

(4) WARRANTY INFORMATION. A copy of the installer's warranty which meets the

requirements of Ind 18.31 shall be submitted. An individual property

owner who chooses to install his own manufactured or site built system

need not comply with this requirement.

(5)

ADDITIONAL DOCUMENTATION . When requested, additional data pertaining

to the design, construction, equipment, materials and component function

shall be submitted to demonstrate compliance with the rules.

A-158
IND 18.31 INSTALLER'S WARRANTY . (1) WARRANTY REQUIREMENTS. Every alternative

energy system installed by a person (s) other than the owner shall be warranted

by the installer. An individual property owner who chooses to install his own manufactured or site built system need not comply with this requirement. The

warranty shall contain, but shall not be limited to the following conditions:

(a) defects. The installation of the alternative energy system shall be

free from defects In workmanship and materials for a minimum of one year.

(b) RepaiA OA Replacement. The installer shall remedy instances of

defects in materials and workmanship In the Installation of the

alternative energy system or Its components which become evident

within one year of the date of installation completion. This

shall include the repair or replacement of components damaged by, or as a result of faulty installation. Any damaged component

that cannot be repaired at the site shall be replaced. All such

warranty remedies, including component repair or replacement,

shall be within a reasonable time and without charge to the owner.

(c) Inspection. The installer shall provide for at least one field

inspection of the system or components within a period of one year

from the date of installation completion. The field Inspection

shall be made, without charge to the buyer, to insure that the

system Is functioning as designed without any malfunctions.

IND 18.32 OPTIONAL APPROVAL OF MANUFACTURED EQUIPMENT A manufacturer of alternative

energy systems or major components has the option of applying for a system or major

component approval by the Department . The Department approval relieves the

responsibility of the tax benefit applicant to document the performance and

durability/reliability of the manufactured equipment. To be issued an approval

number by the Department, the manufacturer of alternative energy systems and

major components shall submit performance and durability /reliability documentation,

a copy of the maintenance manual and documentation describing the system or components.

All approvals shall be in effect only until January 1, 1985. If the equipment,

materials or design of the system or components is changed, then new data shall

be submitted by the manufacturer for review. Fees shall be submitted by the

manufacturer according to Ind 69.09(2) for each approval number. An approval number

shall not be issued until the fees are received. The following information and

supporting data shall be submitted:

(1) PERFORMANCE DOCUMENTATION. The performance of the alternative energy

system and major components shall be documented by design data, test results,

or other substantiating evidence. Such substantiating documentation shall

be verified by an accredited testing laboratory, a certifying agency or a Wisconsin registered engineer, architect or designer.

A-159
NOTE: Major components of alternative energy systems include, not

exclusively, such devices as solar collectors, heat exchangers,

thermal energy storage devices, wind turbine generators, wind

turbine support towers, electrical storage batteries and methane

gas generators. Such devices as pumps, valves and control

mechanisms are not considered major components.

(a) Sotan. CotlzctoK Testing. The minimum test requirements for solar

collectors are the thermal performance, time constant, and angle

incidence modifier tests specified in the ASHRAE 93-77 standard.

Solar collectors shall be tested by accredited testing laboratories

and a copy of the test report shall be submitted.

(2) DURABILITY/RELIABILITY DOCUMENTATION. The design life of manufactured

alternative energy systems and major components shall be demonstrated

by the manufacturer to be at least one year. The materials, workmanship

and corrosion resistance of a product shall be proven to be durable and

reliable for a minimum of one year of service use. Compliance with the

durability /reliability minimum requirements shall be demonstrated by

design data, test results or other substantiating evidence. Such substantiating evidence shall be verified by an accredited testing laboratory,

a certifying agency, or a Wisconsin registered engineer, architect or designer. A copy of the manufacturer's product warranty may be

submitted that shows compliance with the minimum requirements of this section.

(a) Exceptt.cn. Solar collectors shall have a minimum design life of

3 years. The materials,workmanship and corrosion resistance of

a solar collector shall be proven to be durable and reliable for

a minimum of 3 years of service use.

(3) MAINTENANCE MANUAL. A copy of the maintenance manual shall be submitted.

(4) PRODUCT AND SYSTEM DESCRIPTION DOCUMENTATION. The manufacturer shall

submit all of the following information that is applicable for the

manufacturer's product:

(a) Pnoduct VucAU-ption. The function of the system or component shall

be described. Assembly drawings, a bill of materials and

specifications shall be submitted. Any use restrictions or application limits of the product shall be noted.

(b) StnuxUunwt knaJtybiA. A structural analysis which indicates the

dead, live, hail, snow, wind and hydrostatic load ratings of the

product shall be submitted. An analysis of the loads which result

on a structure from installation of the system or component shall

also be provided.

(c) EItcXniccUt Schematic VnauiZngA. Electrical schematic drawings or circuit diagrams which indicate the wiring, controls and safety

devices of the system or component shall be submitted.

A-160
(d) fluid. flxM SchvmaALc V*auting& . Fluid flow schematic drawings which

detail fluid transfer operations, equipment and controls shall be

submitted

(e) Safety Con&ideA&tioM . A description of the safety considerations

and precautions shall be provided.

(f) AdxLLtLonaZ InfioJuikLtion. The Department may require additional

Information to check compliance with the requirements of Chapter

Ind 18.

A-161
APPENDIX A

Partial list of systems or components which DO NOT qualify for income tax benefits.

(1) Passive Thermal Solar Energy

(a) Structural elements which provide shade, such as awnings, eaves and

wing walls.

(b) Trees and shrubbery.

(c) Thermal mass not within the Insulated envelope of the building.

(d) Thermal mass not illuminated by sunlight.

(e) Glazing not provided with thermal mass or insulation.

(f) Greenhouses not connected to a building that requires space heating.

(g) Curtains or drapes.

(h) Dark paint on exterior surfaces or conventional interior surfaces.

(i) Swimming pools.

(j) Building insulation

Active Thermal Solar Energy

(a) Heat pumps.

(b) Humidifiers.

(c) Evaporative coolers.

(d) Any furnace, heater or fireplace that relies on a conventional fuel

as defined in Ind 18.10(5).

(e) Pool filtration or cleaning equipment.

(f) Heat Recovery equipment.

(g) Water Softener units.

(3) Wind Energy Systems

(a) Sailboats, iceboats, or other wind powered vehicles.

(b) Mechanical water pumping devices.

(4) Waste Conversion Energy System

(a) Wood burning stoves, furnaces or fireplaces for residential applications.

(b) Trash compactors.

(c) Heat recovery equipment.

A- 16 2
Appendix B

State Legislation

Page Page

Alaska Kansas

HB 329 SB 14 B-68

(Committee Substitute). . B-3 HB 2096 B-70

HB 2618 B-7

SCR 1601 B-74

Arizona

HB 2062 B-4 Maine

HB 2063 B-5 HP 1645/LD1845 .... B-7 5 HB 2068 B-7

Arkansas Maryland

SB 53 B-10 HB 360 B-7 6

HB 809 B-l 1 Massachusetts

California HB 389 B-78

SB 146 B-l 3

SB 150 B-l 4 Minnesota

AB 1512 B-l 6 SF 1467 (page 33 only) B-7 9

AB 1558 B-l 9 HF 522 (page 19 only). B-80

SCA 15 B-23 HF 875 (pages 1,7,8 & 16

only) B-81

Colorado HF 1631 (pages 1 & 2 only)B-85

HB 1055 B-24

HB 1519 B-27 Montana

SB 167 B-87

Connecticut

SB 175 (Substitute) . . . B-30 Nebraska

HB 5266 (Substitute). . . B-31 LB 549 B-88

Georgia Nevada

HR 208-823 B-32 AB 277 B-96

HR 378 B-33 AJR 7 B-97

Hawaii New Hampshire

SB 995 B-3 5 HB 1064 B-98

SCR 86 B-43

HR 427 B-4 6 New Jersey

AB 1801 B-99

Illinois

HB 747 B-48 New Mexico

SB 944 B-50 SB 160 and 387 .... B-101

HB 1279 B-62 HB 294 B-l 02

HB 1749 B-65

New York

Indiana SB 3629A (AB 5147A) . . B-104

SB 420 B-66 SB 6869 (AB 8995). . . B-l 07

Iowa

SF 155 B-67

B-l
Page

North Carolina

HB 607 ......... ft- 109

HB 654 B-110

HB 1003 B-113

North Dakota

HB 1069 B-125

HB 1479 B-126

Oklahoma

HJR 1013. ........ B-127

HB 1322 B-129

Oregon

SB 339 B-132

SB 477 B-136

SB 572 B-137

SJR 18 B-146

SJR 32 B-147

Rhode Island

SB 1232A B-148

HB 5583 B-149

Texas

HB 858 B-150

HB 1799 . B-151

SJR 53 B-153

HSR 24 B-154

Utah

SCR 1 (pages 1-5 and

10 only) ..... B-155

SCR 2 B-161

SJR 37 B-163

Virginia

HB 1404 B-165

HB 1451 B-166

Washington

HB 388 (2nd Substitute) . B-167

Wisconsin

AB 1019 B-168

B-2
ALASKA HB 329 (Committee Substitute)

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B-8
FIRST

REGULAR

SESSION—

1977

Ch.

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B-9

deletions

by

Gtrikcouto

337
ARKANSAS SB 53

St-2 lo of Arr.-nias Seventy -First General Assembly

Regular Session, 19 77

By; Senator Howell

A Bill SENATE BILL 5

As engrossed 2/23/77

As engrossed 3/15/77

1

2

3

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5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

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25

26

27

28

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32

For An Act To Be Entitled

"AN ACT TO PROVIDE FOR A DEDUCTION FROM CROSS INCOME

ON ARKANSAS INCOME TAX RETURNS BY HOMEOWNERS OF THE

COST OF PURCHASING AND INSTALLING ENERGY-SAVING DEVICES;

AND FOR OTHER PURPOSES."

BE IT ENACTED BY THE GENERAL ASSEM3LY 0? TIE STATE OF ARKANSAS

SECTION 1. Any individual homeowner taxpayer may deduct from gross income

t ne entire cost of the purchase and installation of energy-saving equipment

in any structure which is located in Arkansas . The cost shall not include

interest and finance charges. 'Energy-saving equipment’ is defined as improved insulation , storm doors or windows, motor-driven power vents and

solar hearing and cooling equipment . The persons furnishing and installing

the equipment shall furnish the individual homeowner taxpayer with an accounting

of the cost.

SECTION 2. The individual homeowner taxpayer shall deduct from gross income

all expenditures for purchase and installation of energy-saving equipment made

during the calendar year of 1977 on the 1977 tax return. In each year

following December 31, 1977, the individual homeowner taxpayer shall deduct

from gross income the entire cost of such equipment incurred in that year on

that year's tax return, and no other.

SECTION 3. The Commissioner of Revenues is hereby authorized to promulgate procedures, rules and regulations for the administration of this

Act

SECTION 4. All laws and parts of laws in conflict with this Act are hereby repealed.

Signed by: Senator Howell

B-10
ARKANSAS HB 809

f r i rAO 1 7 A 8 13/07]

State of Arkansas

Seventy-First General Assembly

Regular Session, 1977

AS ENGROSSED 3/9/77

A Bill HOUSE BILL

By:

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

25

27

28

oo

Representatives R. Smith

Streett and Mahony

For An Act To Be Entitled

"AN ACT TO ENCOURAGE THE CONSERVATION OF ENERGY IN THE STATE;

AND TO AUTHORIZE THE PUBLIC SERVICE COMMISSION TO APPROVE AID

IMPLEMENT PROGRAMS DESIGNED TO CONSERVE OIL, NATURAL GAS, AND

OTHER FUELS."

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:

SECTION 1. SHORT TITLE. This Act shall be known, and may be cited

as the "Energy Conservation Endorsement Act of 1977."

SECTION 2. The Legislature hereby finds that the United States is

confronted with a severe and very real energy crisis. Simply stated, the

demand for fuels has outstripped the available supplies. The President

of the United States has established energy conservation as a high priority

national goal and has called on all Americans to participate in and

perhaps makes sacrifices toward attaining that goal. The Legislature

recognizes that enormous amounts of energy are wasted by consumer of all

classes and economic levels due to inadequate insulation of buildings and

other inefficiencies in the use of energy. The overriding public interest

in the conservation of natural gas and oil, as w’ell as alternative forms

of energy, is indisputable.

SECTION 3. CONSERVATION A PROPER UTILITY FUNCTION. It shall

hereafter be considered a proper and essential function of public utilitie

regulated by the Public Service Commission to engage in energy conservation

programs, projects and practices which conserve, as well as distribute

,

electrical energy and supplies of natural gas, oil, and other fuels. The

Public Service Commission is hereby authorized to propose, develop, solicit^"

approve, require, implement, and monitor measures by utility companies which

cause said companies to incur costs of service and investments which conserv- es well as distribute , electrical energy and existing supplies of natural

:-l, ar.~r.jS, suer. j

, rc. B-ll
H.B. 809

1

2

3

45

6

7

89

10

1112

13

14

1

5

16

1718

19

20

2122

23

24

25

2G

27

28

29

30

3132

33

. AS ENGROSSED 3/9/77

and measures may be approved and ordered into effect by the Commission if it

determines they will be beneficial to the ratepayers of such public utilities

and to the utilities themselves. In such instances, the Commission shall

declare that the cost of such conservation measures is a proper cost of providing utility service, and, at the time any such programs or measures are approved and ordered into effect, the Commission shall also order that the

affected public utility company be allowed to increase its rates or charges

as necessary to recover any costs incurred by the public utility company as

a result of its engaging in any such program or measure.

SECTION 4. ENERGY CONSERVATION PROGRAMS AND MEASURES. As used in this

Act, " energy conservation programs and measures" may include, but shall not

be limited to: programs of residential , commercial , or industrial insulation, including measures to facilitate the financing of such insulation;

programs which result in the improvement of load factors, contribute to re- ductions in peak power demands, and promote efficient load management, including the adoption of interruptible service equipment and alternative or additional metering equipment designed to implement new rate structures; and

programs which encourage the use of renewable energy technologies or sources,

including solar energy, wind power, geothermal energy, biomass conversion

,

or the energy available from municipal , industrial , silvicultural , or agricultural wastes.

SECTION 5. Nothing in this Act shall be construed as limiting or cutting down the authority of the Public Service Commission to order, require, promote, or engage in other energy conserving actions or measures

.

SECTION e. All laws and parts of laws in conflict with this Act are hereby repealed

.

SECTION 7. If any provi

:

any person or circumstance is

other provisions or applicat.it

out the invalid provisions or

ion of this Act or held invalid, such

i ns of the Act which

apgil i ca ti on , and to

n the application thereof to invalidity shall not affect

can be given effect withthis end the provisions of

B-12
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CALIFORNIA SB 146

(not approved by the voters)

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B -13
An

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Chapter

5.9

(commencing

with

Section

25487)

to

Division

15

of

the

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Code,

relating

to

energy

resources.

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S “s-i U O ^3 t

ad

CD

>N

B-15
An

act

to

amend

and

renumber

Sections

25600,

25601,

25602,

25603,

and

25604

of,

and

to

add

Sections

25600,

25605,

25606,

25607,

25608,

and

25609

to,

the

Public

Resources

Code,

relating

to

energy.

(Approved

by

Governor

September

26,

1977.

Filed

with

Secretary

of

State

September

26,

1977 ]

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B-22
CALIFORNIA SCA 15

(not approved by the voters)

Senate Constitutional Amendment No. 15

RESOLUTION CHAPTER 29

Senate Constitutional Amendment No. 15—A resolution to pro- pose to the people of the State of California an amendment to the

Constitution of the state, by adding Section 38 to Article XIII, relat- ing to taxation.

[Filed with Secretary of State June 16, 1977.] LEGISLATIVE COUNSEL'S DIGEST SCA 15, Alquist. Property tax exemption.

Existing constitutional law provides that all property is subject to property taxation, unless an exemption is otherwise provided in the

Constitution. There is no provision in the Constitution which would

exempt property on the basis that it is used as a solar energy system.

This measure would authorize the Legislature to exempt from

property taxation all or any portion of property which is used as an

alternative energy system which is not based on fossil fuels or nuclear

fuels.

Resolved by the Senate, the Assembly concurring, That the

Legislature of the State of California at its 1977-78 Regular Session commencing on the sixth day of December 1976, two-thirds of the members elected to each of the two houses of the Legislature voting

therefor, hereby proposes to the people of the State of California that the Constitution of the state be amended by adding Section 38 to Article XIII, to read: SEC. 38. In addition to such exemptions as are now provided in

this Constitution, the Legislature may exempt from taxation all or any portion of property used as an alternative energy system which

is not based on fossil fuels or nuclear fuels.

O

3 '5 20 18

B-23
COLORADO HB 1055

HOUSE BILL NO. lor»5. BY lUIPItHSENTATIVES Strahle, Valdez,

Baca- Barragan, I’-oIey, Brinton, Brown, Burford, Castro, DeHerrera,

De'bulin, Dc.Nier, Dick, Dittemore, Lckelberry, Frank, Gustafson,

Hamlin, ilefley, Ililsmeier, Hume, Jones, Kirscht , Knox, Lloyd,

Iajcero, Massari, Neale, Orten, Reeves, Showaltcr, Smith, Spano,

Taylor, Waldow, Wayland, Winkler, Witherspoon, and Zakhem; also

SENATORS Anderson, Kogovsek, Schieffelin, Cooper, H. Fowler,

Gallaglier, Harding, Hatcher, Kinnie, Meiklejolin, Phelps, Smedley,

Stockton, and Wunsch.

AUTHORIZING Ti II CONVEYANCE OF STATE LANDS TO DIE FEDERAL

GOVERNMENT l-'OR THE ESTABLISHMENT OF A SOLAR ENERGY RESEARCH

INSTITUTI..

Be rt^ enacted hy the General Assembly of the State of Colorado:

SECTION 1. Article 82 of title 24, Colorado. Revised

Statutes 1973, as amended, is amended BY HIE ADDITION OF A NEW

PARI' to read:

PART S

SOIAR ENERGY RESEARCH INSTITUTE

24-82-501. Short title. This part 5 shall be known and may

be cited as the "Solar Energy Research and Development Act of

1977 ".

24-82-502. Legislative declaration . The general assembly

hereby finds and declares that the enactment of this part 5 is in

t lie interest of the people of the state of Colorado and of the

United States and is for a public iiurpose; that the selection of

a site within the state of Colorado for the construction and

operation of a federal facility for the purpose of conducting

Capital letters indicate new material added to existing statutes;

dashes through words indicate deletions from existing statutes and

such material not part of act.

B-24
solar energy research and development and other related forms of

energy research is desirable and consistent with scientific,

industrial, and commercial development of this state; and that

the state should facilitate research which will protect and

enhance the preservation of natural resources and the environment

of the state, including its land, air, and water and the health

and welfare of its citizens. It is the purpose of this part 5 to

facilitate the acquisition and use of land or interests in land,

which may be needed or desirable for a permanent site suitable

for a federal facility to conduct solar energy research and

development. It is further declared that the development of

renewable, fuel resource-conserving, and nonpiolluting forms of

energy is a matter of statewide concern and affected with the

pxiblic interest and that the provisions of this part 5 are enacted in the exercise of the police powers of this state for

the pjurpose of protecting the health, poace, safety, and general

welfare of the poople of this state.

24-82-503. Conveyance of state lands authorized

description . (lj Any other provision of law to the contrary

notwithstanding, including, but not limited to, section 28-3-100,

C.R.S. 1973, the adjutant general and tlie governor, assisted by

the attorney general, may enter into an op>tion agreauent,

exercisable by the federal government at any time within a five-year p>eriod, to convey, and may convey within such pienod,

to the federal government, without compensation, the real

property interest of the state of Colorado in section thirty-six,

township three south, range seventy west of the sixth principal

meridian, located in Jefferson county, or so much thereof as the

governor, in consultation with the apipropr iate federal agency,

deems necessary for piurpxiscs of a solar energy research

institute. The state's interest in this property shall not be

conveyed in any other manner or for any other p>urp>osc.

(2) A conveyance made pursuant to subsection flj of this

section shall be made only when the federal government is

prepiared to accepit the conveyance according to a schedule for

site preparation and construction of the facility as it deems

appropriate. .Any such conveyance may contain provisions for a reversion of title to the property to the state of Colorado if

said property is not used or ceases to l>e used for or in

connection with the pxjrp>oses and functions of a solar energy

research institute.

(3) The provisions of this section shall not ap>p»ly to any

interest in such property retained as state school land inde:nnity

interest, lxit the state lioard of land comiss i oners, in a manner

consistent with. federal law and the constitution of the state,

may lease, subordinate, grant, or otherwise dispiosc of such

interest to the federal government for Hie pxirpxises of

guaranteeing the unint ermpited and sole use oT such l.ond for r lie life ol its use for a solar energy research institute by the

I cxleral government . The procedural requirements <>( article 1 of

I ’At IT. 2 -HOUSE BILL NO. I 0S5

B-25
title 36 , C. R. S. rc[*Qrtljn|j lonsinji or sale of state lands

shall not apply to such lease, subordination, grant, or other

disposal. The state school indemnity interest in such* propertv

shall not be leased, subordinated, granted, or otherwise disposed

of, or utilized in any other manner or for any other purpose

other than that which is necessary for the on-site development of

the institute.

24-32-504. Siting of institute . Any other provision of law

to the contrary notwithstanding, including, but not limited to,

article 23 of title 31, article 23 of title 30, article 65.1 of

title 24, and part 3 of article 1 of title 34, C.R.S. 1973, use of the property described in section 24-82-503 (1) is authorized

and approved for purpose of a solar energy research facility by

the federal government, but, insofar as feasible, the facility

shall conform to the substantive standards of any state or local

building, fire, safety, health, and environmental control code or any other requirement which would otherwise be applicable.

SECTION 2. Safety clause . The general assembly hereby

finds, determines, and declares that this act is necessary for

the immediate preservation of the public peace, health, and

safety.

/ ' y; L/' /7 Lorraine F. Lombardi

CHIEF CLERK OF THE HOUSE

OF REPRESENTATIVES Tim SENATE

APPROVED

Richard D. Lamm

GOVERNOR OF TIDi STATE OF COLORADO

PAGE 3 -HOUSE RILL NO. 1955

B-26
COLORADO HB 1519

19'/

HOUSE BILL NO. 1519. BY REPRESENTATIVES Zakhem, Hume, Brinton,

Tancredo, Durham, Hilsmeier, Witherspoon, Yost, Massari,

Baca-Barragan, Brown, , Cantrell, Castro, DeMoulin, Dick,

Dittemore, Frank, Gorsuch, Jones, Knox, Llovd, McElderry,

Schaefer, Sears, Strahle, Taylor, Wayland, and Webb; also

SENATORS Anderson, Bishop, Comer, L. Fowler, Gallagher, Groff,

Hatcher, Hughes, Kadlecek, Kinnie, Kogovsek, MacManus, NfcCormick,

Meiklejohn, Phelps, P. Sandoval, Schieffelin, Stewart, Stickland,

and Woodard.

CONCERNING THE STATE INCQ>E TAX, AND PROVIDING FOR A DEDUCTION

FOR TAXPAYERS WHO CAUSE ALTERNATIVE ENERGY DEVICES TO BE

INSTALLED IN ANY BUILDING OWNED BY SAID TAXPAYERS.

Be it enacted by the General Assembly of the State of Colorado :

SECTION 1. 39-22-113 (4), Colorado Revised Statutes 1973,

is amended BY HE ADDITION OF A NEW PARAGRAPH to read:

39-22-113. Colorado itemized deduction of a resident

individual . (4) (c) (Y) Art amount equal to the cost that is" properly attributable to the installation, construction,

reccnst ruction, remodeling, or acquisition of an alternative

energy device for use in any building -owned by the taxpayer, to

the extent such device is completed or acquired and is placed in

service by the taxpayer during the taxable year. For the purpose

of this section, the altnerative energy device is not deemed to

be placed into service until the premises are occupied by the owner or tenant.

(II) For the purposes of this paragraph (c) , "alternative

energy device" means any system or mechanism or series of systems

or mechanisms using solar radiation, wind or geothermal

resources. "Alternative energy device" includes the use of a

Capital Tetters indicate new material added to existing statutes;

dashes through words indicate deletions from existing statutes and

such material not part of act.

B-27
fluid-to-air heat pump operating on a fluid reservoir heated by

solar radiation or a geothermal resource.

(Ill) Except as otherwise provided in this article, in the case of taxpayers who jointly own property and who qualify for

the deduction allowed under the provisions of this paragraph (c)

,

said deduction shall be split between said taxpayers in the same proportion as their ownership interests in said property.

SECTION 2. 39-22-304 (3), Colorado Revised Statutes 1973,

is REPEALED AND REENACTED, WITH AMENDMENTS , to read:

39-22-304. Net income of corporation. (3) There shall be

subtracted from federal taxable income:

(a) .The modifications, enumerated in paragraphs (a), (b)

,

and (d) to (h) of section 39-22-110 (3); except that as to

paragraph (3) (f) thereof, no subtraction shall be allowed for

state income tax refunds from states other than Colorado; and

(b) The modification enumerated in section 39-22-113 (4)

(c). If an itemized deduction for an alternative energy device

is claimed pursuant to section 39-22-113 (4) (c) , depreciation on

the same alternative energy device shall not be allowed.

SECTION 3. 39-22-402 (2), Colorado Revised Statutes 1973,

is amended to read:

39-22-402. Share of a resident estate, trust, or beneficiary in Colorado fiduciaiv adjustments. [2) The Colorado

fiduciary adjustment shall be the net amount of the modifications

described in section 39-22-110, including subsection (4) thereof

if the estate or trust is a beneficiary of another estate or

trust, and in section 39-22-113 (3) AND (4).

The net amount of such modifications shall not include any

modification described in section 39-22-110 (3) (d) or (3) (e) to

the extent such items are excluded from federal distributable net

income of the estate or trust.

SECTION 4. 39-22-112 (1) , Colorado Revised Statutes 1973,

is amended, and the said 39-22-112 is further amended BY THE

ADDITION OF A NEW SUBSECTION, to read:

39-22-112. Colorado standard deduction of a resident

individual . (1) The Colorado standard" deduction for a resident

individual or a husband and wife whose Colorado taxable income is

determined jointly as though one taxpayer shall be the percentage

standard deduction or the lew income allowance, whichever is

greater, plus the deduction for federal income tax as defined in

secticn 39-22-113 (4) (a), PLUS A DEDUCTION FOR AN ALTERNATIVE

ENERGY DEVICE PURSUANT TO SECTION 39-22-113 (4) (c)

(8) Mien a husband and wife who file a joint federal income

PAGE 2 -HOUSE BILL NO. 1519

B-28
1977

tax return file separate Colorado returns and do not itemize

deductions, a deduction for an alternative energy device pursuant

to section 39-22-113 (4) (c) may be taken by either of them or divided between them, as they may elect.

SECTION 5. Applicability . This act shall apply to provide

such deductions with respect to devices placed into service on or

after January 1, 1977.

SECTION 6. Safety clause . The general assembly hereby

finds, determines^ and declares that this act is necessary for

the immediate preservation of the public peace, health, and

safety.

IShaTd Il/'Strahle

SPEAKER OF THE I OISE

OF REPRESENTATIVES

"Fred E. Anderson

PRESIDENT OF

TIE SENATE

Lorraine E. ' Lombardi

CHIEF CLERK OF THE HOUSE

OF REPRESENTATIVES

Marjorie L. Rutenb'eck

• SECRETARY OF

TIE SENATE

APPROVED

Richard D. Lam

GOVERNOR OF EE STATE OF COLORADO

PAGE 3-IIOUSE BILL NO. 1519

B-29
CONNECTICUT SB 175 (Substitute)

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B-30
CONNECTICUT HB 5266 (Substitute)

Tile No. 1138

(Reprint of File No. 1053)

Substitute House Bill No. 5266

As Amended by House Amendment

Schedule "A"

Approved By The Legislative Commissioner

AN ACT PROVIDING A SALES TAX EXEMPTION FOR SOLAR

ENERGY SYSTEM COLLECTORS.

Be it enacted by the Senate and House of

Representatives in General Assembly convened:

1 Section 12-412 of the general statutes is

2 amended by adding a new subsection (dd) as

3 follows:

4 (NEW) (dd) Sales of and the storage, use or

5 other consumption of solar collectors, as defined

6 herein, prior to September 30, 1982. For purposes

7 of this exemption, a solar collector is that

8 portion of a solar energy system, as defined in

9 subsection (56) of section 12-81 of the general

10 statutes, which receives the direct or diffuse

11 solar radiation to convert it to thermal energy to

12 be ultimately used for space heating or cooling or

13 domestic water heating.

House

B-31
GEORGIA HR 208-823

ENERCY EXTENSION SERVICE

PROGRAM AUTHORIZED.

No. 29 (House Resolution No. 208-823).

A Resolution.

Directing the Georgia Office of Energy Resources to establish an Energy Extension Service Program for the purposes ol pro- viding information and technical assistance to the State’s residential, commercial, industrial and institutional establishments relating to energy conservation measures, energy efficient technologies, and available alternate energy

technologies.

Be it resolved by the General Assembly ol Georgia:

Section 1 . The Georgia Office of Energy Resources shall:

(!) Develop and administer an Energy Extension Service Program; and

(2)

Utilize to the maximum extent possible existing

organizations and their networks at the State and Substate

levels lor program implementation.

Section 2. The Energy Extension Service iArogram shall provide, but not l>e limited to, the following:

(1) Technical assistance to industrial, commercial and in- stitutional establishments for the purpose of facilitating the use

of energy conservation techniques, energy efficient tech- nologies, and available alternate energy technologies;

(2) An advisory service to residential, commercial, in- dustrial, and institutional energy consumers on energy conser- vation measures, energy efficient technologies, and available

alternate energy systems;

(3) Public education and training workshops on energy

conservation and available alternate energy systems; and

(4) A feedback mechanism to maintain awareness of energy research and development needs at the local level.

Approved March 30, 1977.

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A RESOLUTION

GEORGIA HR 378

Urging the President and the Energy Research and

Development Administration to favorably consider location in

Georgia of the National Solar Energy Research Institute.

WHEREAS, as our nation moves into the last quarter

of the 20th Century, one of our major goals is the

development and commercialization of renewable energy

resources; and

WHEREAS, the development of solar energy is one of

the more promising energy resources at our disposal for

solving the energy problems of the United States and the

World; and

WHEREAS, Georgia has emerged as a national leader

in solar energy research and development through the efforts

of the Georgia Institute of Technology; and

WHEREAS, the Executive Branch, the Georgia General

Assembly, and the people of Georgia have evidenced their

commitment to the development of solar energy by enacting

State laws providing major incentives for the manufacture

and utilization of solar energy systems; and

WHEREAS, as a demonstration of regional interest in

solar energy and recognition of Georgia's efforts and

commitment to the research, development and deployment of

solar technology, the Governors of Kentucky, Louisiana and

Mississippi have formally endorsed the location of the

National Solar Energy Research Institute in Georgia; and

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WHEREAS, Georgia has proposed as a management

consortium for the national solar energy research a unique

blend of internationally recognized industrial, engineering,

management and academic talents which represent the key

components necessary to support and complement the nation's

total solar energy program; and

WHEREAS, the balanced geographic representation of

the management consortium reflects Georgia's commitment to

establishing an Institute which will utilize expertise

throughout the nation and the world.

NOW, THEREFORE, BE IT RESOLVED BY THE GENERAL

ASSEMBLY OF GEORGIA that the Energy Research and Development

Administration is hereby urged to favorably consider the

location of the National Solar Energy Research Institute

within the State of Georgia.

BE IT FURTHER RESOLVED that the General Assembly of

Georgia and the Executive Department of the State of Georgia

should take every possible action to assist and encourage

the location of such Institute within our State.

BE IT FURTHER RESOLVED that an appropriate copy of

this Resolution be transmitted to the President of the

United States of America and to the Energy Research and

Development Administration, and to each and every member of

the Georgia Congressional Delegation.

B-34
__ ,

. HAWAII SB 995

To be made one and twelve copies)

RELATING TO THE UTILIZATION OF ELECTRICITY GENERATED FROM

NON-FOSSIL FUELS.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

j SECTION 1. The legislature finds that electricity

2 generated from the combustion of bagasse presently constitutes

3 a substantial source of power in the State of Hawaii; that

4 the combustion of non-fossil materials including bagasse,

5 wood materials and combustible solid waste materials constitute

6 a significant potential source of additional power available

7 for public use; and that encouraging utilization of non-fossil

8 fuel sources of energy offers advantages to the State that

9 would:

10 (a) Promote an important reduction of State dependence

11 upon imported petroleum products and other rapidly depleting

12 fossil fuel sources, which consequently would reduce the State's

13 vulnerability to economic dislocation and public inconvenience

resulting from sudden or long-term unavailability of fossil

15 fuels by reason of adverse action by foreign oil suppliers,

16 shipping industry strikes, or exhaustion of fossil fuel

17

18 SMA 049-057

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supplies;

(b) Improve the State balance of payments posture by

reducing purchases of fuel from extra-State sources and circulate

into the State economy the funds expended for power generated

from State fuel sources that otherwise would have entered other

°coromies

(c) Create jobs in the State by encouraging development

of non-fossil fuel power production industry;

(d) Encourage utilization of alternative renewable fuel

sources such as bagasse, wood materials and combustible solid

waste materials, which currently are not being employed to their

full potential;

(e) Promote expanded use of technology which presently

exists and is being utilized currently by the State sugar industry

in the generation of power from combustion of bagasse and which

therefore does not require the research for development of

technology or public financial assistance necessary for other

non fossil fuel energy alternatives such as solar, wind,

geothermal and nuclear power, and which does not pose the degree

v

nealth, safety or environmental risks concomitant with

njclear power and transportation of fuel oil;

(f) Contribute to the viability of the State sugar

industry by encouraging the sale and utilization of excess

SMA 548-610

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power generated from combustion of bagasse; and

(g) Would not require installation of costly equipment or applicances by individual users as would be required for the

utilization of solar energy.

SECTION 2. Section 269-1, Hawaii Revised Statutes, is

amended to read:

"Sec. 269-1 DefinitionsAs used in this chapter:

"Public utility" means and includes every person who may

own, control, operate, or manage as owner, lessee, trustee,

receiver, or otherwise, whether under a franchise, charter,

license, articles of association, or otherwise, any plant or equipment, or any part thereof, directly or indirectly for

public use, for the transportation of passengers or freight,

or the conveyance or transmission of telephone or telegraph

messages, or the furnishing of facilities for the transmission

of intelligence by electricity by land or water or air within

the State, or between points within the State, or for the

production, conveyance, transmission, delivery, or furnishing

of light, power, heat, cold, water, gas, or oil, or for the

storage or warehousing of goods, or the disposal of sewage;

provided that the term (1) means and includes any person, insofar

as such person owns or operates an aerial transportation

enterprise as a common carrier; (2) means and includes any

SMA 048-941

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4 Page 995, S.D.

person, insofar as such person owns or operates a private sewer company or sewer facility; (3) shall not include persons owning

or operating taxicabs, as defined herein; (4) shall not include

common carriers transporting only freight on the public highways,

unless operating within localities or along routes or between

points which the public utilities commission finds to be

inadequately serviced without regulation under this chapter;

(5) shall not include persons engaged in the business of

warehousing or storage unless the commission finds that

regulation thereof is necessary in the public interest; [and]

16) shall not include the business of any carrier by water to

the extent that such carrier enters into private contracts for

towage, salvage, hauling, or carriage between points within

the State and the carriage is not pursuant to either an established schedule or an undertaking to perform carriage

services on behalf of the public generally, and also shall not

include the business of any carrier by water, substantially

engaged in interstate or foreign commerce, transporting

passengers on luxury cruises between points within the State

or on luxury round-trip cruises returning to the point of

departure ; and (7) shall not include any person who controls,

operates or manages plants or fac ilities for production,

transmission or furnishing of power primarily or entirely

SMA 546-405

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from non-fossil fuel sources for its internal uses but who also

provides, sells or transmits the portion of such power not used

for such purposes directly to a public utility for transmission to

the public.

In the event the application of this chapter is ordered by

the commission in any case provided in (3) and (4) the business

of any public utility which presents evidence of bona fide

operation on the date of the commencement of the proceedings

resulting in the order shall be presumed to be necessary to

Dubl-ic convenience and necessity, but any certificate issued

under this proviso shall nevertheless be subject to such terms

and conditions us the commission may prescribe, as provided

by section 269-20.

"Taxicab" means and includes:

(1) Any motor vehicle used in the movement of passengers

on the public highways under the following

circumstances, namely, the passenger hires the vehicle

on call or at a fixed stand, with or without baggage

for transportation, and controls the vehicle to the

passenger's destination; and

2) Any motor vehicle having seating accommodations for

eight or less passengers used in the movement of

passengers on the public highways between a terminal, i.e., a fixed stand, in the city of Honolulu,

SMA 547-145

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Page 6 995, S.L

and a terminal in a geographical district outside the

limits of the city of Honolulu, and vice versa, without

picking up passengers other than at the terminals or fixed stands; provided that passengers may be unloaded

at any point between the terminals; and provided

further, that this definition relating to motor

vehicles operating between terminals shall pertain

only to those motor vehicles whose operators or owners

were duly licensed (under section 445-222 and any other

applicable provision of law or ordinance) and doing

business between such terminals on January 1, 1957.

"Public highways" has the meaning defined by section 264-1,

including both state and county highways, but operation upon

rails shall not be deemed transportation on public highways."

SECTION 3. Chapter 269, Hawaii Revised Statutes, is

amended by adding a new section to be appropriately designated

to read:

"Sec. 269- Utilization of electricity generated from

non- fossil fuels. (a) The public utilities commission shall

investigate and determine the extent to which electricity

generated from non-fossil fuel sources is available to

public utilities which supply electricity to the

pu blic, which electricity is in excess of that utilized or

SMA 048-837

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Page 7

otherwise needed by the producers for their internal

uses and which such producers are willing to make

available to such public utilities.

(b) The public utilities commission may direct public

utilities which supply electricity to the public to arrange

for the acquisition of and to acquire such electricity generated

from non-fossil fuel sources as is available from and which the

producers of same are willing and able to make available to

such public utilities, and to employ and dispatch such non-fossil

fuel generated electricity in a manner consistent with the

avaI a bility thereof to maximize the reduction in consumption

of fossil fuels in the generation of electricity to be provided

to the public.

(c) The rate payable by the public utility to the

producer for such non-fossil fuel generated electricity supplied

to the public utility shall be as agreed between the public

utility and the supplier and as approved by t he public

utilities commission; provided, however, that in the event the

public utility and the supplier fail to reach an agreement

for such rate, such rate shall be as prescribed by the public

uti l]

ies commission according to the powers and procedures

provided in this chapter.

(1) In the excise of its authority to determine the

just and reasonable rate for the non-fossil fuel

SMA 749-305

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995, S.D. 2 Page 8-

generated electricity supplied to the public

utility by the producer, the commission

shall give due consideration, among other factors,

to the costs that the public utility would

incur in the supply of electricity, to the

need in the public interest of adequate

and economical electric service by the

public utility, and to the need of revenues

sufficient to enable the producer of non- fossil fuel generated electricity to provide the

electricity to the public utility."

SECTION 4. Statutory material to be repealed is bracketed.

New material is underscored. In printing this Act the revisor

of statutes need not include the brackets, the bracketed

material, or the underscoring.

SECTION 5. This Act shall take effect upon its approval.

B-42
HAWAII SCR 86

(To be made one and twelve copies': THE SENATE

-«

{

/-N NINTH LEGISLATURE. 197.7... s \

STATE OF HAWAII J. J. L

REQUESTING A STUDY OF THE IMPEDIMENTS TO THE DEVELOPMENT AND

USE OF SOLAR ENERGY SYSTEMS AND A RECOMMENDATION OF

REMEDIAL ACTION.

WHEREAS, the energy crisis of 1974 which caused severe

economic hardships throughout the State demonstrated Hawaii's

extreme vulnerability to dislocations in world energy

supplies; and

WHEREAS, the development ana use of alternate energy

resources should be a prime goal of the State in recognition

of our almost complete dependence on imported petroleum

products for our energy needs; and

WHEREAS, Hawaii is blessed with various potential

alternate energy sources including geothermal, wind, ocean

current and tide, solar, and others, the harnessing of which

can reduce our dependence on imported petroleum products; and

WHEREAS, of the various indigenous energy sources, solar

energy appears to be one of the most viable and premising

alternatives for the State; and

WHEREAS, the advantages and attractions of solar energy

uie apparent: it does not pollute or damage the environment;

it is particularly suitable for development in Hawaii because

of the long hours of sunlight; it is readily available and

essentially unlimited in supply; it cannot be embargoed; it

is the least amenable tc control by cartels; and it is virtually inflation proof once the basic costs are met; and

WHEREAS , in addition, solar energy systems are now

practical for space and water heating purposes ana many have

already been installed --’ith favorable results in commercial

and residential buildings throughout the United States,

including Hawaii: and

WHEREAS , despite the attractiveness and great potential

for solar energy development and use in Hawaii, various

obstacles have retarded the widespread use of solar energy

systems ; ana

B-43
Page A_.

WHEREAS, one cf the mayor obstacles appears to be

government policies (e.g,, land use laws, zoning codes,

building codes) currently in effect, the development of

therefore not based upon consider;

on the development ana use cf sol:

effect

;e • and

WHEREAS, promoting the development and use cf solar

energy may require modification of existing laws and regulations including a new body cf energy lawo; and

WHEREAS, other obstacles reportedly include financial

impediments for both solar energy companies and potential

purchasers; resistance oy bunding designers ana developers

to incorporate solar energy systems in projects; insufficient promotional and educational orecrams' to provide

.nrormatron c per format

and insufficient incentives

cziiC. use c r s ucr. sy seems ; q.gg

-5 , aVa j. uijil i ty ,

t. c* ennour 2 ae the d e ve I c- prr.e r.

iidb

^ .c * j nitoateo some measures, inducing one enactment of Act 139 , Session Laws of

Hawaii 1576, which provided tax incentives for

alternate energy systems, much more needs to b?

encourage the development and use of solar energy systems; and

-OOi.

.ns tall ing

dgr- q c

WHEREAS, the legislature requires additional information

on the various impediments to the development and use of solar

energy to determine and guide further legislative actions ; and

WHEREAS, the sgisiature xs usee solve to

support the aevei opment ana use of sciar energ one of

the primary alternate energy sources for Hawaii; now, therefore,

BE IT RESOLVE1, by the Senate cf the Finth Leg

01 the State of Hawaii, Regular Session, of 1.977, t: Representatives concurring the L the energy re sour; nator is requested to study the impediments to the

and widespread use of solar energy systems incirdi:

limited to, the following:

future

, House cf

ts cccrdi-

;eve lopmeni

but net

( 1 ) Impediments encountered by the solar energy

companies relating to the financing, development,

marketing, and distribution cf solar energy

B-44
Page 1 S.CM

^

(2) Obstacles due to government laws, rules, and

regulations including land use laws, zoning codes,

and building codes;

(3) Public resistance, if any, and the reasons thereof;

(4)

Resistance on the part of designers, developers,

and builders in incorporating solar energy systems

in various housing and building projects and the

reasons thereof;

BE IT FURTHER RESOLVED that the study shall include

recommendations for legislative action to remove or mitigate

the identified impediments and to accelerate and encourage

the development and use of solar energy systems; and

BE IT FURTHER RESOLVED that the energy resources

coordinator shall submit a report of his findings and recommendations to the legislature at least twenty days prior to

the convening of the Regular Session of 1978; and

BE IT FURTHER RESOLVED that a certified copy of this

Concurrent Resolution be transmitted to the energy resources

coordinator, department of planning and economic development.

and

and

B-45
HAWAII HR 427

l To he miiclr one and It'll topit'S) HOUSE or REPRESENTATIVES

NINTH LEGISLATURE. I 1

' 77

ST A I E ()!• HAWAII

r

"l ^ r ~n^ m Vw

- i. Ui

REQUESTING A FEASIBILITY STUDY OF INSTALLING SOLAR ENERGY

DEVICES IN PUBLIC BUILDINGS.

WHEREAS, the use of solar energy as an alternative power

source is proving to be increasingly valuable by states across

the country for private homes as well as in public facilities

and buildings; and

WHEREAS, there is a recognized need among government

leaders and the public that alternative sources of energy

must be developed to alleviate the effect of energy crises

such as the one currently occurring in the states on the

East Coast and such as that which occurred in 1974 when the

fuel crisis was at its peak throughout the world; and

WHEREAS, homeowners are beginning to see the benefits of

installing solar energy devices in their homes to offset the

spiraling cost of electricity as well as to assure continued

power sources for their households; and

WHEREAS, government agencies at the county, state, and

federal levels are all moving towards the incorporation of

solar energy devices into new public buildings and facilities;

and

WHEREAS, these devices have been shown to be cost effective and highly successful in curtailing ever-increasing costs

of fuel for heating or cooling public buildings and facilities;

and

WHEREAS, the State .Committee on Alternate Energy Sources

for Hawaii and the State Advisory Task Force on Energy Policy

have issued a report recommending the use of solar collectors

for water heating and air-conditioning in new public buildings

and private buildings and homes; and

WHEREAS, the report also noted that maintenance cost of

solar collectors is low and offers ever-increasing savings in

operating expenses while gas and electricity costs rise; and

B-46
2

Fa^e

WHEREAS, the Governor of this State has indicated his

intention of installing solar energy devices in new state

buildings, where possible; and

WHEREAS, the advantages of using solar energy are virtually unmatched by other alternative power sources because

it is abundant, reliable, nonpolluting, technically feasible

for current use, and does not degrade or reduce irreplaceable

resource supplies; now, therefore,

BE IT RESOLVED by the House of Representatives of the

Ninth Legislature of the State of Hawaii, Regular Session of

1977, that the Department of Accounting and General Services

initiate a study of the costs and benefits of installing solar

energy devices into the currently existing state buildings

and facilities; and

BE IT FURTHER RESOLVED that the study include an assessment of the long-range benefit of such capital improvements

in reducing the cost of power to run these public buildings

and facilities; and

BE IT FURTHER RESOLVED that certified copies of this

Resolution be transmitted to the Governor and the Comptroller.

Fc B 25 1977

B-47
ILLINOIS HB 747

ILLINOIS DIVISION OF ENERGY

HBQ747 Enrol lea LKB80-4310-AflS/avh

1 AN ACT to amend Section 3 b of "An Act concerning public ]

2 utilities", approvec June 29, 1921, as amended. 12

be it e na cteo by the People of the Stat e o f 1 1

in o i

re presented in the General Assembly

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Section 1. Section 38 of "An Act concerning public

utilities", approved June 2y , 1921, as amendea, is amended to

read as follows:

(Ch. Ill 2/3, par. 38)

Sec. 38. No public utility shall, as to rates or other

charges, services, facilities or in other respect, make or grant any preference or advantage to any corporation or person or subject any corporation or person to any prejudice

or disauvantage . No public utility shall establish or maintain any unreasonable difference as to rates or other

17

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r j. *i charges, services, facilities, or in any other respect, 27

l.S either as between localities or as between classes of ro cc

16 service

17 No public utility providing electrical or gas service 30

IS snail consider the use of solar energy by a customer as a 31

S)9

19 basis for establishing higher rates or charges for any 32

C

20 service or commodity sold to such customer, nor shall a 33

si

0# 21 public utility subject any customer utilizing solar energy to

w.© 22 any other prejudice or disadvantage on account of such use. 34

£ 2 3 This amendatory Act of 1977 shall cease to have any force 36

2 a or effect 5 years after its effective date. 37

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The Commission, in order to expedite the determination of

rate questions, or to avoid unnecessary and unreasonable

expense, or to avoid unjust or unreasonable discrimination

oetween classes, of customers, or, whenever in the judgment of

the Commission public interest so requires, may; except in

the case of telephone companies, for rate making and

accounting purposes, or either of them, consider one or more

municipalities either with or without the adjacent or

intervening rura] territory as a regional unit where the same

public utility serves such region under substantially similar

conditions, and may within such region prescribe uniform

rates for consumers or patrons ot the same class.

Every puolic utility shall, upon reasonable notice,

furnish to all persons who may apply therefor and be

reasonably entitled thereto, suitable facilities ana service,

without discrimination ana without uelay.

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A P P P O V F r>

B-49
ILLINOIS SB 94

SB944

SB 944eng L8B80-51 10-XO/p jd

1 AH ACT in relation to the conprehensi ve demonstration, It

2 encouragement, and development of solar energy systens and a 12

3 State solar energy program, to establish certain elements of 13

4 said prograa, to define certain terns and responsibilities, 14

5 and to anend certain Acts in connection therewith.

6 fie. i t enacted by the P e ople of the S ta te of Illi nois. 16

7 represented in t h e General Assenbly: 17

B Section 1. Title. This Act shall be known as and cited 20

9 as The Comprehensive Solar Energy Act of 1977. 21

10 Section 1.1. Legislative Findings. The General Assenbly 23

11 finds:

12 |a) That the public health, safety, and welfare of the 25

13 People of the State of Illinois reguire that an adequate 26

14 supply of energy be Bade available to then at all tines; 27

15 (b) That at the present tine existing energy sources are 29

16 becoming nore linited;

17 (c) That it is the responsibility of the State 31

18 governaent to encourage, the use of alternative renewable 32

19 energy sources;

20 (d) That solar energy systens are an effective and 34

21 feasible neans of reducing the dependence of the State 35

22 governnent and the People of the State on non-state energy

23 sources and of conserving valuable fossil fuel and other 36

24 non—renewable energy sources;

25 |e) That it is in the public interest to define solar 38

26 energy systems, demonstrate solar energy feasibility, apply 39

27 incentives for using solar energy, educate the public on 40

28 solar feasibility, study solar energy application and 41

29 coordinate governmental programs affecting solar energy.

30 Section 1.2. Definitions. As used in this Act. 43

31 Ja) "Solar Energy" means radiant energy received from 45

32 the sun at wave lengths suitable for heat transfer, 46

33 photosynthetic use, or photovoltaic use.

B-50
SB 944eng -2- SB944

LBB80—5 1 1 0—XXX/p jd

1 (b) "Solar collector” aeaos 48

2 (1) An asseably, structure, or design, including passive 50

3 eleaents, used for gathering, concentrating, or absorbing 51

4 direct or indirect solar energy, specially designed for 52

5 holding a substantial aaount of useful thermal energy and to

6 transfer that energy to a gas, solid, or liguid or to use 54

7 that energy directly; or

B (2) A aechanisa that absorbs solar energy and converts 56

9

it into electricity; or

10 (3) A aechanisa or process used for gathering solar 58

11 energy through wind or thermal gradients; or 59

12 (4) A coaponent used to transfer thermal energy to a 61

13 gas, solid, or liguid, or to convert it into electricity. 62

14 (c) - Solar storage aechanisa" aeans eguipaent or 64

15 eleaents (such as piping and transfer aechanisas, containers, 65

16 heat exchangers, or controls thereof, and gases, solids, 66

17 liquids, or conbinations thereof) that are utilized for 67

18 storing solar energy, gathered by a solar collector, for 68

19 subsequent use. 20 (d) "Solar energy system" aeans 70

21 (1) (a) A coaplete asseably, structure, or design of a 72

22 solar collector, or a solar storage aechanisa, which uses 73 23 solar energy for generating electricity or for heating or 74 24 cooling gases, solids, liquids, or other materials; 75 25 (b) The design, materials, or eleaents of a system and 77

26 its aaintenance, operation, and labor components, and the 78

27 necessary components, if any, of suppleaental conventional

28 energy systems designed or constructed to interface with a 79

29 solar energy systea; and

30 (c) Any legal, financial, or institutional orders, 81

31 certificates, or aechanisas, including easeaents, leases, and 82

32 agreements, required to ensure continued access to solar 83

33 energy, its source, or its use in a solar energy system, and 84

34 including aonitoring and educational elements of a 86

35 demonstration project.

B-51
SB944

SB 944eng -3- LHB80-51 10-XXX/p jd

1 (2) "Solar energy system" does not include 88

2 (a) Distribution equipment that is equally usable in a 90

3 conventional energy system except for such components of such 91

4 eqsipment as are necessary for meeting the requirements of 93

5 efficient solar energy utilization; and

6 (b) Components of a solar energy system that serve 95

7 structural, insulating, protective, shading, aesthetic, or 96

8 other non—solar energy utilization purposes, as defined in

9 the regulations of the Division; and 97

10 (c) Any facilities of a public utility used to transmit 99

11 or distribute gas or electricity, 100

12 (e) "Solar Skyspace" means 102

13 (1) The maximum three dimensional space extending from a 104

14 solar energy collector to all positions of the sun necessary 105

15 for efficient use of the collector. 106

16 (2) Bhere a solar energy system is used for heating 108

17 purposes only, "solar skyspace" means the maximum three 110

18 dimensional space extending from a solar energy collector to 111

19 all positions of the sun between. 9 a.m. and 3 p.m. Local 112

20 Apparent Time from September 22 through Hatch 22 of each 113

21 year.

22 (3) Bhere a solar energy system is used for cooling 115

23 purposes only, "solar skyspace" means the maximum three 117

24 dimensional space extending from a solar energy collector to 118

25 all positions of the sun between 8 a.m. and 4 p.m. Local 119

26 Apparent Time from March 23 through September 21. 120

27 If) " Solar skyspace easement" means 122

28 (1) a right, whether or not. stated in the form of a 124

29 restriction, easement, covenant, or condition, in any deed, 125

30 will, or other instrument executed by or on behalf of any 126

31 owner of land or solar skyspace or in any order of taking, 127

32 appropriate to protect the solar skyspace of a solar 129

33 collector at a particularly described location to forbid or

34 limit av y or all of the following where detrimental to access 131

35 to solar energy.

B-52
SB 944eng -4-

SB944

LRB80-51 10-XXX/pjd

1 (a) structures on or above ground; 133

2 (b) vegetation on or above the ground; or 135

3 <c) other activxt y

137

4 (2) and which shall specifically describe a solar 139

5 skyspace in three diaensional teras in which the activity. 141

6 structures, or vegetation are forbidden or limited or in

7 which such an easement shall set perforaance criteria tor 143

8 adequate collection of solar energy at a particular location. 144

9 (g) " Conventional Energy Systen" shall mean an energy 146

10 systen utilizing fossil fuel, nuclear or hydroelectric energy 148

11 and the coaponents of such systea, including transnission

12 lines, burners, furnaces, tanks, boilers, related controls, 150

13 distribution systeas, roon or area units and other 151

14 coaponents.

15 (h) "Suppleaental Conventional Energy Systea" shall lean 153

16 a conventional energy system utilized for providing energy in 155

17 conjunction with a solar energy system that provides not less 156

18 than ten percent of the energy for the particular end use. 157

19 "Suppleaental Conventional Energy System" does not include 158

20 any facilities of a public utility used to produce, transait, 159

21 distribute or store gas or electricity.

22 (i) "Joint Solar Energy System" shall mean a solar 161

23 energy systea that supplies energy for structures or 163

24 processes on tore than one lot or in tore than one

25 condoainiua unit or leasehold, but not to the general public 165

26 and involving at least two owners or users.

27 |j) "Onit of Local Government" shall aean county, 167

28 municipality, township, special districts, including school 169

29 districts, and anits designated as units of local government

30 by law, which exercise liaited governmental powers. 171

31 (k) "Division" shall mean The Illinois Division of 173

32 Energy.

33 (1) "Public Energy Supplier" shall aean 125

34 (1) A public utility as defined in an Act concerning 177

35 Public Utilities, approved June 29, 1921, as aaended; or 179

B-53
SB 944eng -5- LPB80—5110—XXX/pjd

1 (2) A public utility that is owned or operated by any 181

2 political subdivision or municipal corporation of this State, 183

3 or owned by such political subdivision or municipal

4 corporation and operated by any of its lessees or operating 185

5 agents; or

6 (3) An electric cooperative as defined in Section 10.19 187

7 of An Act concerning Public Utilities, approved June 29, 188

8 1921, as anended.

9 {a) "Energy Use Sites" shall Bean sites where energy is 190

10 or may be used or consuted for generating electricity or for 191

11 heating or cooling gases, solids, liquids, or other aaterials 192

12 and where solar energy may be used cost effectively, as 193

13 defined in the regulations of the Division, consistent with 195

14 the purposes of this Act.

15 Section 2.1. Delegation of Authority. 197

16 (a) There is created The Illinois Comprehensive Solar 199

17 Energy Progra a. hereinafter referred to as the Program, 200

18 elements of which are specified in Sections 2.

through 8.2

19 of this Act. 201

20 (b) Primary authority and responsibility for the 203

21 supervision and implementation of the Program is vested in 234

22 the Division.

23 (c) The Director of the Division shall carry out the 206

24 Program; shall accept, receive, expend, and administer for 207 25 the benefit of the People of this State, any gifts, grants, 208 26 bequests, devises, or other funds or monies Bade available

27 fros either public or private sources. 209

28 (d) The Division shall acquire and collect inf or nation ; 211

29 shall represent the state before all aqencies, gover nnenta 1 212

30 bodies or coaoissions and; shall promulgate necessary 213

31 regulations.

32 Section 2.2. Cooperation with Other Entities. The 215

33 Division shall mate full use of the resources and facilities 217

34 of and cooperate with existing state agencies, coaoissions,

35 private and public acadeaic institutions, business, civic, 219
SB94£

SB 944eng -6- LHB80-51 10-IXI/p Jd

1 professional and industrial entities, and units of local 219

2 government in carrying out the purposes of this Act. 22

3 Section 2.3. Public Access to Division Piles, Becords, 222

4 and Information. All files, records, data, and other 223

5 information of the Division regarding solar energy systeas 224

6 shall be open and available to reasonable public inspection. 22S

7 use, and copying, except for confidential or proprietary 227

8 inforaation, as defined in the regulations of the Division,

9 and internal coaaunications aithin the Division or between 229

10 the Division and other state agencies and units of local 230

11 governnent.

12 Section 3.1. Demonstration Projects. The Division shall 232

13 prepare a plan for instituting a variety of solar energy 233

14 systen demonstration projects in public and private buildings 234

15 or for public and private use throughout the state and prior 235

16 to iapleaentation shall make such plan available to the 236

17 Energy Besources Commission.

18 Section 4.1. Incentive Program. The Energy Besources 238

19 Commission nay conduct policy studies in conjunction with 239

20 appropriate state agencies. The Division, in cooperation 240

21 with appropriate state agencies, shall develop an incentive 241

22 program for encouraging the construction and use of cost 242

23 effective solar energy systeas , within this state. The

24 Division shall make recommendations concerning findings to 243

25 the Illinois Energy Besources Commission. The incentive 244

26 program shall include:

27 (a) Study of laws, regulations, ordinances, rules and 246 28 plans for the parpose of determining the extent to which such 247

29 laws, regulations, ordinances, rules apd plans inhibit or 248

30 encourage the use of solar energy systems;

31 (b) Study of the market penetration of solar energy 250

.32 systen; and

33 (c) Study of solar skyspace protection. 252

34 Section 5.1. Assistance Icogram. Pursuant to the 254 35 authority delegated the Division by Section 2.1 hereof, the 255

B-55
SB 944eng -7-

SB944

J.BB80— 5110—XXX/pjd

1 Di vision say provide upon request whatever assistance the 256

2 Division determines to be appropriate in the circumstances

3 and consistent with the purposes of this Act. 257

4 Section 6.1. Public Education. The Division say, in 259

5 cooperation with other state agencies, units of local 260

6 governaent , and other institutions, plan, prepare, and 261

7 develop educational prograas for the public regarding the 262

8 sse, iapact on, and relation of solar energy systems to

9 asers, producers, and suppliers of energy, financial 263

10 institutions, governmental energy prograas and policies, the 264

11 use of our natural resources and the environment, and other 265

12 such aatters.

13 Section 6,2. Coordination with Educational Bodies. To 267

14 the fullest extent feasible, the Division shall leave the 268

15 responsibility for actually implementing and carrying oat the 269

16 solar energy educational plan's school programs to existing 270

17 state agencies, units of local government, and other

18 institutions already having authority for educating the 271

19 public or certain portions of the public.

20 Section 7.1. Study of Public Energy Suppliers and Solar 273

21 Energy. The Energy Pesources Commission may conduct policy 274

22 studies pertaining to this Section in cooperation with 275

23 appropriate State agencies. The Division shall, in

24 cooperation with the Illinois Commerce Commission, study the 276

25 relationship between public energy suppliers and the use of 277

26 solar energy systems and shall sake recommendations 27b

27 concerning its findings to the Energy Resources Commission. 279

28 The studies shall determine ways in which to: 280

29 (a) Integrate the supply of conventional energy as 282

30 supplemental energy for solar energy systems at reasonable 283

31 rates and under reasonable conditions of service; and 284

32 fb) Binimize the economic and load impact on public 286

33 energy suppliers of the use of solar energy systems. 287

34 Section 7.2. Study Design. The study authorized in 289 35 Section 7. 1 shall consider:

B-56
SB944

SB 94 4eng -8- LRB80-5110-XXX/pjd

1 (a) Rate schedule design to encourage the use of solar 291

2 energy systems, and to provide supplemental conventional 292

3 energy at reasonable rates;

4 (b) Mechanisms that can be used to reduce the cost of 294

5 supplemental energy supply to users of solar energy systems; 295

6 and

7 (c) Criteria for the selection of power plant sites that 297

8 consider the potential use of solar energy systems as a part 298

9 of the load forecast projections in the services area of 299

10 public energy suppliers.

11 Section 7.3. Study of Solar Energy System Regulation. 301

12 The Energy Resources Commission may conduct policy studies 302

13 pertaining to this Section. The Division shall, in 303

14 cooperation with the Illinois Commerce Commission, study the

15 proper enforcement and regulatory mechanisms for use of joint 304

16 solar energy systems and for public energy supplier provision 305

17 of solar energy systems, and shall make recommendations 306

18 concerning its findings to the Illinois Energy Resources

19 Commission. Study of joint solar energy systems shall 307

20 consider:

21 (a) Costs of the regulatory system and the size of the 309

22 user;

23 (b) Need for use of the power of eminent domain; 311

24 (c) Rate regulation; and 313

25 (d) Effects on service areac, costs of provision of 315

26 service, and other characteristics of the existing public 316

27 energy supplier in the area so as too prevent undue economic 317

28 hardship to the public energy supplier and its customers and 318

29 to encourage solar energy use.

30 Section 7.4. Provision of Solar Energy Systems by Public 320

31 Energy Suppliers. The funding and provision of solar energy 321

32 systems shall be a valid service and purpose of a public 322

33 energy supplier within its service area, as defined in 323

34 Section 3.17 of the Electric Supplier Act, except that no

35 individual, corporation, institution or unit of government 324

B-57
SB944

SB 94 4e ng -9- LRB80-51 1 O-XXX/pjd

1 shall be barred from funding or providing a solar energy 325

2 system within the service area of any public energy supplier. 326

3 For the purpose of this Act, the term "service area" shall

4 apply to gas suppliers. 327

5 Section 8.1. Funding. For carrying out the purposes of 329

6 this Act and the Program described herein, the Division shall 330

7 utilize such funds as are provided to it from any source 331

8 subject to appropriation.

9 Section 9.1. Sections 20.1-1 , 20d-2 and 20d-3 of the 333 10 "Revenue Act of 1939", filed May 17, 1939, are amended to 334

11 read as follows:

(Ch. 120, par. 501d-l) 336 12 Sec. 20d-l. It is declared to be the policy of the State 338 13 of Illinois that the use of solar energy heating-ee-ceel-ing 339

14 systems should be encouraged as conserving nonrenewable 340 15 resources, reducing pollution and promoting the health and 341

16 well-being of the people of this State, and should be valued 342

17 in relation to these benefits to the people of the State. 343

(Ch. 120, par. S01d-2) 345

.18 Sec. 20d-2. ( a"Solar energy^ heat*r>g--er-eeeling 347

19 system 11 means eny-sy steray —methedy —eenstruetieny —devlee —er 348

20 applianee--de9tgned7-eanstr, tieted- and-inatelled-relying-en-the 349

21 nse-ef-the-sun j s-tays 7 -e a thee -than- an-een vent *enal-hea ting -ep 350

2 2 air-eendit*aning-systems 7 -f ee- heat -ing-or-eee ling -a- -build *ng 7 351

2 3 radiant energy recei v ed from the sun at wave lengths suitable

24 tor heat transfer, photosynthetic use, or photovoltaic use. 352

2 5 (b) "Solar collector" means • 354

26 (1) An assembly, structure, or design, including passive 356

27 elements, used for gathering, concentrating, or absorbing 357

28 d irect and indirect solar energy, specially desi g ned for 351!

29 holding a substantial amount of useful thermal energy and to 359

3 0 transfer that energy to a gas, solid, or liquid or to use

31 that energy directly; or 360

32 (2) A mechanism that absorbs solar energy and converts 362

33 it into electricity; or

B-58
SB 944eng - 10 - SB944

LRB80-51 10-XXX/pjd

1 (3) A mechanism or process used for gatherinq solar 364

2 enerqy throuqh wind or thermal gradients; or 365

3 (4) A component used to transfer thermal enerqy to a 367

4 qas, solid, or liquid, or to convert it into electricity. 368

5 (c) "Solar storage mechanism" means equipment or 370

6 elements (such as piping and transfer mechanisms, containers. 371

7 heat exchangers, or controls thereof, and qases, solids. 372

8 liquids, or combinations thereof) that are utilized for

9 storinq solar energy, qathered by a solar collector, for 373

10 subsequent use.

11 (d) "Solar energy system" means 37 5

12 (1) (a) A complete assembly, structure, 'or design of 377

13 solar collector, or a solar storage mechanism, which uses 378

14 solar enerqy for generating electricity or for heatinq or 379

15 coolinq qases, solids, liquids, or other materials;

16 (b) The desiqn, materials, or elements of a system and 381

17 its maintenance, operation, and labor comoonents, and the 382

18 necessary comoonents, if any, of supDlemental conventional 383

19 enerqy systems desiqned or constructed to interface with a 384

20 solar enerqy system; and

21 (c) Any legal, financial, or institutional orders, 386

22 certificates, or mechanisms, includinq easements, leases, and 387

23 agreements, required to ensure continued access to solar 388

24 enerqy, its source, or its use in a colar energy system, and 389

25 includinq monitoring and educational elements of a

26 demonstration project

27 (2) "Solar energy system" does Mt include 391

28 (a) Distribution equipment that is equally usable in a 393

29 conventional energy system except for such comoonents of such 394

30 equipment as are necessary for meetinq the requirements of 395

31 efficient solar enerqy utilization; and

32 (b) Components of a solar enerqy system that serve 397

33 structural, insulating, protective, shading, aesthetic, or 398

34 other non-solar enerqy utilization purposes, as defined in 399

35 the regulations of the Department.

B-59
SB944

SB 944eng -11- LRBB0-5110-XXX/pjd

1 (3) Such solar energy system shall conform whieh 401

2 conforms to the standards for such systems established by 402

3 regulation of the Bepar t ment-ef- bee a ±- 6©vernmerst-Affair37 —or 403

4 its-sueeessor-egeney Division .

(Ch. 120, par. 501d-3) 405

5 Sec. 20d-3. When a solar energy heeting-or-eooling 407

6 system has been installed in improvements on any real 408

7 property, the owner of that real property is entitled to 409

8 claim an alternate valuation of those improvements. The 410

9 claim shall be made by filing with the county. When such a 411

10 statement and claim for alternate valuation is filed, the

11 county assessor, supervisor of assessments or board of 412

12 assessors, as the case may be, shall ascertain the value of 413

13 the improvements as if equipped with a conventional heating 414

14 or cooling system and the value of the improvements as 415

15 equipped with the solar energy er-eooling system. So long as 416

16 the solar energy heoting-er-eeeling system is used in total 4J7

17 or part as the means of utilizing solar energy heating —or 418

18 cooling —those improvements, the alternate valuation computed

19 as the lesser of the two values ascertained under this 419

20 paragraph shall be applied. Whenever the solar energy 420

21 heating-or-eoeling system so valued ceases to be used as the 421

22 means of heating or cooling those improvements, the owner of 422

23 that real property shall within 30 days notify in writing by 423

24 certified mail.

25 Section 10.1. Sections 4.03, 4.04 and 10.02 of Article I 425

26 of the "Capital Development Board Act", approved July 10, 426

27 1972, as amended, are amended to read as follows: 427

(Ch. 127, par. 774.03) 429

28 Sec. 4.03. To conduct research on improvements in choice 432

29 and use of materials , energy systems, including solar energy 433

30 systems

and in construction methods for reducing 434

31 construction costs ajid operating and maintenance costs of the

32 facilities described in Section 4.01. 435

(Ch. 127, par. 774.04) 437

B-60
SB944

SB 944eng -12- LRB80-5110-XXX/pjd

1 Sec. 4.04. To review and recommend periodic revisions in 440

2 established building and construction codes to promote public 441

3 safety , energy efficiency and economy, including the use of 442

4 solar energy, and reduce construction costs and operating and 443

5 maintenance costs of the facilities described in Section 444

6 4.01.

(Ch. 127, par. 780.02) 446

7 Sec. 10.02. To prepare, or cause to be prepared, general 449

8 plans, drawings and estimates , including the life-cycle cost 450

9 estimate of energy systems, for public buildings and 451

10 improvements to be erected for any State agency.

11 Section 11.1. Effective date. This Act takes effect 453

12 immediately upon its becoming a law. 454

Amendment #2 introduced by Representative Lechowicz

Amendment #1 tabled thereafter

Adopted

June 20, 1977

LR380-5110am9-RSR/l

1 AMENDMENT TO SENATE BILL 944 12

2 AMENDMENT NO. _2_. Among Senate Bill 944, on page 4, 16

3 by deleting all of lines 31 and 32 and inserting in lieu

4 thereof the following: 17

5 "(k) 'Division' means the Division of Energy in the 19

6 Department of Business and Economic Development or its 20

7 successor agency.".

B-61
ILLINOIS DIVISION Of ENERGY

H31279 Dnrolleu

ILLINOIS HB 1279

L UB d 0 - 4 6 8 8 - AJO/.Ti f

1 AN ACT to attend Sections 1, 2, 3 and 7 of "The Illinois 11

2 Coal De vel opa.ent Bond Act", approved August .19, 1974 , as 12

3 attended.

4 Be it e nacted by the People of the State of Illin ois, 14

5 r cpresented in the Gener a 1 Assembly . 15

13

Section 1. Sections 1, 2, 3 and 7 of "The Illinois Coal

Development Bond Act", approved August 1-5, 1974, as amended,

are amended to reaa as follows:

( Cn . 93, par. 401)

Sec. 1. Short title. This Act shall oe Known and may be

citea as "The Illinois Coal a nd En ergy Development Bond Act".

(Ch. 53, par. 4 02 )

Sec. 2. As useo in tnis Act, "coal" or "coal resources"

include coal, coal prooucts or by-products, including

electricity nnu synthetic fuels "Development of coal

17

lo

20

22

23

25

27

28

2 ?

1

.L nr resources" includes researcii, devel opment, and demonstration 30

1 5 of improved methods of discove ry, or ouuction, transportation. 3.1

16 sale, distribution, conversion , eno- use and waste disposal of 32

17 coal resources. "Other form. s of energy" includes solar

T .

• energy, geothermal, wind gener a t i o n , solid waste or any other 33

Is energy system except that which is generated by nuclear 34

2*0 e n e r g y

.

( Cn . 53, par. 403) 3 0

21 Sec. 3. The Department o f Business and Eccnom.ic 30

2 2 Development shall have the fcl 1 ow i no powers and duties: 3 9

B-62
ACT

23

2 4

25

2 b

27

2 y

30

1

2

3

j

4

5

6

7

<3

y

1

1 1

1 2

13

Is

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ly

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21

22

2 3

24

( a

)

To solicit, accent ana expend gifts, grants or any

form of assistance, from any source, including but not

limited to, the federal gover r,f„ ent or any agency thereof;

(b) To enter into contracts witn business, industrial,

university, governmental or other gualifieu individuals or organizations to promote development of coal and other ene rgy

resources. Such contracts may be for, out are not limited

to, the following purposes: (1) the commercial application

of existing technology for development of coal resources, (2)

to initiate or complete development of new technology for

development of coal resources, anc (3) for planning, design,

acquisition, development, construction, . improvement anu financing a site or sites ana facilities for establishing

plants, projects or demonstrations for development of coal

resources-? anu research and development _ of other forms of

ene rg y; ana

(c) In the exercise of other powers granted it under

this Act, to acquire property, real, personal or mixed,

including any rights therein, oy exercise of the power of

condemnation in accordance with the procedures provided by

"An Act to provide for the exercise of eminent domain",

approved April 12, 1372, as amended, provided, however, the

power of condemnation shall be exercised solely for the

purposes of siting and/or rights of way and/or easements

appurtenant to coal utilization and/or coal conversion

projects. The Department shall not exercise its powers of. condemnation until it has useo reasonable good faith efforts

to acquire such property before filing a petition for

condemnation and may thereafter use such, powers when it

determines that such condemnation of property rights is

necessary to avoid unreasonable delay or economic hardship to

the progress of activities carried out in the exercise of

powers granted under this Act. After June 30, lyb5 , the

B-63

41

42

43

4 5

4 6

4 7

4*3

50

51

52

53

54

5o

57

58

55

6 0

61

o 2

63

o 4

65

6 6

67

66

o9

70
Department shall not exercise its power of ccncercmat ion for a 71

77 project which does not receive State or U.S. Government 72

'o funding. Before use cf the power • of condemnation, for 73

Su projects not receiving State or U.S. Government funding, the 74

3 J Department shall hold a pool ic hearing to receive comments on 73

31 the exercise of the power of condemnation. The Department 76

22 shall use the information received at hearing in making its

33 final decision on t fie exercise of the power of condemnation. 77

34 The hearing shall be held in a location reasonably accessible 7d

35 tc the public interested in the decision. The Department 73

1 shall promulgate guidelines for the conduct of the hearing. 60

(Cn. 33, par. 407) 62

2 Sec. 7. Bonds. The State of Illinois is authorized to d4

3 issue, sell and provide for the retirement of gene r a 1 do

4 obligation bonds of the State of Illinois in the amount of 66

5 670,000,000 hereinafter called "Bonds", $65 ,000 ,000 of which

6 shall be for the specific purposes of acquisition, bo

7 development, construction, reconstruction, improvement, 63

o financing, architectural and technical planning and

3 installation of capital facilities consisting of buildings, 50

10 structures, curable equipment, and lane for the purpose of 91

11 capital development of coal resour ces_, ana $3,000,000 of 52

12 whic n shall be for research and dev elopme nt of other forms of 33

13 e nergy . The aggregrate principal am.ount of bonus which may be

authorized oy this Act is $70,000,000. 54

. o Section 2. This amendatory Act of 1577 takes effect upon 36

lo its becoming a law.

B-64
ILLINOIS HB 1749

M.6. 17

1 AN ACT to add Section 6.3 to "An Act creating a Board of ll

2 Higher Education, Defining its powers and outies, n.aning an 12

3 appropriation therefor, and repealing an Act herein named", 13

4 approved August 22, 1*61, as an, ended.

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Be it enacted by the People of the State of Illi nois,

represented Jn_ the General Assembly;

Section 1. Section'6.3 is added to "An Act creating a Board of Higher Education, defining its powers and duties,

fiiaKing an appropriation therefor, and repealing an Act herein

named", approved August 22, 1961, as amended, the added

Section to read as follows:

(Ch. 144, new par. Ido. 3) Sec. _ 6. 3

T he Board shall , after af fo rdi

g a full

oppo rtun ity to the State u nivers itie s And coll eges to be

heard, design an d estaplish a comp r ehensiv e energy plan

in cluding

ut no t limited to , energy conser vation . resear cn

for the developmen t of alternate s ourc es of ener g y, and mana gement plans for the use of land, bu ildings, eo_u ipment

and_ vehicle s_. _ JTh_e_oard sh all subm it t o_t he Gene ral As

embly

an_d_ the Governor drafts of proposed legislation deve loped from tne compr ehensive energy pl an by Ma rch 1 . 1976 . 1

shall be th e responsibili ty _ of the_ Bo ard to recof.m end moc if ic a tions to _the_ plan as o_e emed necessary throu g h an

a n nua 1 rev iew _s u bn, itt e d_ to the Go vprnor ana Gen eral Ass embly_.

Id

16

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19

2021

23

25

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27

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29

30

31

32

33

34

B-65
INDIANA SB 420

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B-66
IOWA 3F 155

32 LAWS OF THF. SIXTY-SEVENTH C. A.. 1977 SK-SION Ci\ 16

CHAPTER 16 SOLAR ENERGY l M l

S. K- 155

AN ACT appropriating funds to the department of general services

for a demonstration solar energy unit. Be It Enacted by the General Assembly of the State of Iowa: Section 1. There is appropriated from the general fur.d of the state to the department of general services the following amount, or so much thereof as may be necessary,

to be used for the purpose designated: DEPARTMENT OF GENERAL SERVICES

For planning, preparation, and

construction of a demonstration

solar energy unit which will convert

solar energy to steam for the use

of the heating and cooling of the

statehouse complex $ 200,000

Cec. 2. All unencumbered or unobligated balances of

appropriations made by this Act shall on September 30, 1981 revert to the state treasury and to the credit of the general

fund.

Sec. 3. This Act, being deemed of immediate importance,

shall take effect and be in force from and after its publication in the Ankeny Press-Citi zen , a newspaper published in Ankeny, Iowa, and in The Cedar Valley Daily Times, a newspaper

published in Vinton, Iowa. Approved May 18, 1977

I hereby certify that the foregoing Act, Senate File 155, was published in the Ankeny Press-Citizen, Ankeny, Iowa on May 26, 1977, and in The Cedar Valley Daily Times, Vinton, Iowa on May 24, 1977. MELVIN 1). SINUOUS!. Secretary of State

B-67
KANSAS SB 14

SENATE BILL No. 14 An Act concerning taxation of income; relating to amortization of costs of solar energy systems; amending K.S.A. 1976 Supp. 79-32,168 and 79-32,169 and

repealing the existing sections. Be it enacted by the Legislature of the State of Kansas:

Section 1. K.S.A. 1976 Supp. 79-32,168 is hereby amended to read as follows: 79-32,168. (a) In addition to the income tax credit allowable pursuant to the provisions of K.S.A. 1976 Supp. 79- 32,167, any taxpayer who completes installation of a solar energy

system upon real property located within this state prior to July 1, 1983, which real property is either used in a trade or business or held for the production of income, or any t axpayer who acquires

1 o 1 rs rcvr. I XX f / . rr-x /s r-t * I , , / .nl n r i 1 h i i 1 t L 1 n otot/x xx - i cs w I- o 1 - 1 t 1 fc 1 Ul H. tv? I Ltit £

' IT* | Kl i \ Tt.Jv ll l v vl vv 11 1 1 1 1 1 tTTTj j Itltv 1 i v / 1 t U j u ijr A ^ a ov/v/ ^

n rL 1 (Xl i 1 1-1 roirx /xi-L i in i i . /x/-l i ix /x ci w K i o i n /x o zx r* L/x 1 r| » / xr f ho wit tel r rrm vi^TLitv w ttt ts ti ci vi v trr utiai r it. vtt utiu ivi u it may elect to amortize the adjusted basis of the solar energy system

based upon a period of sixty (60) months. In computing Kansas

taxable income, such amortization shall be allowed as a deduction from Kansas adjusted gross income ratably over such sixtymonth period beginning with the month in which such solar energy system is completed or acquired and placed into service by the taxpayer. The election of the taxpayer to claim the amortization deduction allowed by this section shall be indicated in an

appropriate statement attached to the taxpayer’s income tax return

for the taxable year in which such solar energy system was

completed or acquired and placed into service. As used in this section, “adjusted basis of the solar energy system” shall mean an amount that is properly attributable to the construction, reconstruction, remodeling, installation or acquisition of such system.

(b) In any case where a taxpayer, hereinafter referred to as

transferor, has qualified and elected to amortize the adjusted

basis of a solar energy system pursuant to subsection (a) and the

real property equipped with such system is acquired and used in a trade or business or held for the production of income by another

taxpayer, hereinafter referred to as transferee, and the transferor has not fully amortized the adjusted basis of such system as provided in subsection (a), the transferee shall be entitled to amortize that portion of the transferor’s adjusted basis of such

system remaining unamortized, but the total amount to be amortized by the transferee shall not exceed said transferee’s adjusted

basis in the system. The transferee shall amortize such remaining

amount based upon the remaining portion of the sixty-month

period unused by the transferor. The amount by which the trans- feree’s adjusted basis exceeds the amount of the transferor's adjusted basis remaining unamortized shall be amortized over the useful life of the system.

Sec. 2. K.S.A. 1976 Supp. 79-32,169 is hereby amended to read as follows: 79-32,169. As used in this act;.- (a) “Solar energy

system;" means a system; ineluding a wind energy s ystem; de- signed primar il y te provide heating, to provide eooling; to pro- duee electrical power; to produce mechan ical power, er any

combination thereof; by means of collecting and transferring

zw-» In r zxr i i i n ' /l i~l i \ it /x r* .x t n/f »-v /-» m- rr i ' »x t/x jMi/.h nn nn <x »-» r\ 1 1 l h i /x h I'liixt ixrfw juiui ui v'mrrTi ptTrtTitnru CTnrrj^y ttitv? tTtitrn trjvo n 1 1 t_i vv 1 1 ii_ i v jjTmrnr also may have the ca pability of storing such energy for future

utilization either a solar system or a wind system.

(b) “Solar system” means a system of apparatus and equipment capable of collecting and converting incident solar radiation

into heat, mechanical or electrical energy and transferring these forms of energy by a separate apparatus to storage or to point of use (including, but not limited to, water heating, space heating or

cooling, electric energy generation or mechanical energy generation). (c) “Wind system” means a system of apparatus and equip- ment capable of intercepting and converting wind energy into mechanical or electrical energy and transferring these forms of

B-68
SENATE BILL No. 14—page 2

energy by a separate apparatus to the point of use or storage. Sec. 3. K. S. A. 1976 Supp. 79-32,168 and 79-32,169 are hereby

repealed.

Sec. 4. This act shall take effect and be in force from and after

its publication in the statute book.

I herebs certify that the above Bill originated in the

Senatk., and passed that bod\

Senate concurred in Hot se amendments .

President of the Senate.

Secretary of the Senate.

Passed the House

as amended

Speaker of the House.

Chief Clerk of the House.

Approved

Governor.

B-69
KANSAS HB 2096

HOUSE BILL No. 2096

An Act concerning solar easements; providing for the creation thereof and for the contents of the instrument relating thereto Be it enacted by the Legislature of the State of Kansas:

Section 1. Any easement obtained for the purpose of exposure of a solar energy device shall be created in writing. The

instrument containing such easement shall be recorded with the

register of deeds of the county within which the property affected by such easement is situated. Sec. 2. Any instrument creating a solar easement shall in- clude but the contents shall not be limited to:

(a) The vertical and horizontal angles, expressed in degrees, at which the solar easement extends over the real property subject to the solar easement;

(b) any terms or conditions or both under which the solar easement is granted or will be terminated.

Sec. 3. This act shall take effect and be in force from and after

its publication in the statute book.

I hereby certify that the above Bill originated in the House, and passed that body.

House concurred in Senate amendments

Speaker of the House.

Passed the Senate

as amended

Chief Clerk of the House.

President of the Senate.

Secretary of the Senate.

APPROVED

Cocemor.

B-70
KANSAS HB 2618

HOUSE BILL No. 2618

An Act relating to taxation; providing for reimbursement of property taxes paid on

certain property equipped with solar energy' systems; concerning the Kansas

adjusted gross income of a resident individual; amending K.S.A. 1976 Supp.

79-32,117 and repealing the existing section. Be it enacted by the Legislature of the State of Kansas: New Section 1. Subject to the limitations provided in this act, any owner of a building equipped with a solar energy system

capable of providing seventy percent (70%) of the energy necessary to heat or cool such building on an average annual basis or a building to which is attached an addition equipped with a solar energy system capable of providing seventy percent (70%) of the energy necessary to heat or cool such building addition on an average annual basis, w'hich owner pays the property tax levied on such building or building addition in one (1) or more of the

years in which this act is applicable, shall be entitled to be

reimbursed thirty-five percent (35%) of the tax paid thereon in the

first year in said period that the tax is paid and thirty-five percent

(35%) of the tax paid thereon in the next succeeding four (4) years upon the filing of a timely claim with the department of revenue. For the purposes of this act, the term “solar energy system” shall have the meaning ascribed thereto by K.S.A. 1976 Supp. 79- 32,169 and amendments thereto. No claim in respect of property

taxes levied in any year shall be paid or allowed unless such claim

is actually filed with and in the possession of the department of revenue on or before October 15 of the next succeeding year. The

reimbursement provided for herein shall apply only to the tax upon such building or building addition and not to the site upon

which such building or building addition is located or to any

other improvements made to or located upon such site. The

director of taxation shall make available suitable forms with

instructions for claimants to all county clerks and county trea- surers in sufficient numbers to supply claimants ‘hereunder re- siding in their respective counties. Every claimant under the provisions of this act shall provide the director of taxation with a statement identifying the property taxes attributable to the building or building addition, stating that said property taxes have been paid in full by the claimant and that there are no

delinquent property taxes on the said property and such other information as the director shall require. Beginning in January

1978, the secretary of revenue shall certify at least quarterly to the

director of accounts and reports entitlements of taxpayers under

this section, and an amount equal thereto shall be transferred by

such director from the state general fund to the solar energy

property tax refund fund which is hereby created. Such certifica- tion shall be based on claims for property tax reimbursements

filed, with any adjustments or corrections made by the director of

taxation. The director of taxation shall make payments at least quarterly to taxpayers entitled hereunder, with any adjustments

or corrections made by the director. The director of accounts and

reports shall draw warrants on the state treasurer payable to the taxpayer entitled to payment from the solar energy property tax refund fund upon vouchers approved by the director of taxation. The provisions of this section shall apply to the taxable years 1978 through 1985, inclusive. New Sec. 2. The secretary of revenue hall prescribe such

rules and regulations as may be deemed necessary to carry out the purposes of this act. Sec. 3. K.S.A. 1976 Supp. 79-32,117 is hereby amended to read as follows: 79-32,117. (a) The Kansas adjusted gross income

of a resident individual means such individual’s federal adjusted

gross income for the taxable year, with the modifications specified in this section.

(b) There shall be added to federal adjusted gross income:

(i) Interest income, to the extent that the same is not included

in federal adjusted gross income, on obligations of any state or

political subdivision thereof, but to the extent that interest in- B-71
HOUSE BILL No. 2618—page 2 come on obligations of this state or a political subdivision thereof

is specifically exempt from income tax under the laws of this state authorizing the issuance of such obligations, it shall be excluded

from computation of Kansas adjusted gross income whether or not included in federal adjusted gross income.

(ii) Income taxes imposed by this state or any other taxing

jurisdiction to the extent deductible in determining federal adjusted gross income and not credited against federal income tax.

(iii) The federal net operating loss deduction.

(iv) Federal income tax refunds received by the taxpayer if the deduction of the taxes being refunded resulted in a tax benefit for Kansas income tax purposes during the prior taxable year. Such

refunds shall be included in income in the year actually received

regardless of the method of accounting used by the taxpayer. For

purposes hereof, a tax benefit shall be deemed to have resulted if the amount of the tax had been deducted in determining income

subject to a Kansas income tax for a prior year regardless of the

rate of taxation applied in such prior year to the Kansas taxable income, but only that portion of the refund shall be included as bears the same proportion to the total refund received as the

federal taxes deducted in the year to which such refund is attributable bears to the total federal income taxes paid for such

year. For purposes of the foregoing sentence, federal taxes shall be considered to have been deducted only to the extent such

deduction does not reduce Kansas taxable income below zero.

(c) There shall be subtracted from federal adjusted gross income:

(i) Interest or dividend income on obligations or securities of any authority, commission or instrumentality of the United States and its possessions to the extent included in federal adjusted

gross income but exempt from state income taxes under the laws

of the United States.

(ii) Any amounts received which are included in federal adjusted gross income but which are specifically exempt from

Kansas income taxation under the laws of the state of Kansas.

(iii) The portion of any gain or loss from the sale or other

disposition of property having a higher adjusted basis for Kansas income tax purposes than for federal income tax purposes on the date such property was sold or disposed of in a transaction in which gain or loss was recognized for purposes of federal income

tax that does not exceed such difference in basis, but if a gain is considered a long-term capital gain for federal income tax purposes, the modification shall be limited to that portion of such

gain which is included in federal adjusted gross income.

(iv) The amount necessary to prevent the taxation under this act of any annuity or other amount of income or gain which was

properly included in income or gain and was taxed under the laws

of this state for a taxable year prior to the effective date of this act, as amended, to the taxpayer, or to a decedent by reason of whose

death the taxpayer acquired the right to receive the income or

gain, or to a trust or estate from which the taxpayer received the income or gain.

(v) The amount of any refund or credit for overpayment of income taxes imposed by this state, or any taxing jurisdiction, to the extent included in gross income for federal income tax purposes.

(vi) Accumulation distributions received by a taxpayer as a beneficiary of a trust to the extent that the same are included in federal adjusted gross income.

(vii) Amounts received as annuities under the federal civil service retirement system, from the civil service retirement and

disability fund.

B-72
(viii) Amounts up to two thousand dollars (52,000) received

by persons over sixty-five (65) years of age as retirement benefits

for services in the armed forces of the United States.

(ix) Amounts received by retired railroad employees as a sup- plemental annuity under tbe provisions of 45 U. S. C. 228b (a) and 228c (a) (1) et seq.

(x) Amounts received by retired employees of a city and by

retired employees of any board of such city as retirement allow- ances pursuant to K.S.A. 13-14,106 or pursuant to any charter ordinance exempting a city from the provisions of K.S.A. 13- 14,106.

(xi) Amounts up to fifty percent (50%) or five hundred dollars

($500), whichever is less, of the costs of labor and materials

incurred by the taxpayer in the insulation of the taxpayer’s principal dwelling in this state and dwellings in this state owned and

held by the taxpayer for the production of income during the taxable year. For the purposes of this subsection, the term “in- sulation” shall mean the act of installing materials in the walls, floors or ceilings of dwellings, which materials are specifically

designed to reduce the loss or gain of energy within such dwellings and which materials meet the minimum criteria and stan- dards for energy conservation for new dwellings prescribed by the federal housing administration in existence on the effective date of

this act and as such criteria and standards are further modified by

rules and regulations of the state secretary of revenue.

(d) There shall be added to or subtracted from federal adjusted gross income the taxpayer’s share, as beneficiary of an

estate or trust, of the Kansas fiduciary adjustment determined

under K.S.A. 79-32,135.

(e) The amount of modifications required to be made under

this section by a partner which relates to items of income, gain,

loss, deduction or credit of a partnership shall be determined

under K.S.A. 79-32,131 to the extent that such items affect federal adjusted gross income of the partner.

New Sec. 4. The provisions of this act shall be applicable to

all taxable years commencing after December 31, 1976.

Sec. 5. K.S.A. 1976 Supp. 79-32,117 is hereby repealed.

Sec. 6. This act shall take effect and be in force from and after

its publication in the statute book.

I hereby certify that the above Bill originated in the House, and passed that body.

B-73
KANSAS SCR IbUi

SENATE CONCURRENT RESOLUTION No. 1601

A Concurrent Resolution requesting the secretary nf admini .tration t<i consider

requiring solar energy heating and cooling system plans he submitted for new

state construction and requesting said secretary to consider the establishment

of certain solar energy demonstration projects. WHEREAS, Depletable energy resource fuels are becoming

both increasingly scarce and more costly; and

WHEREAS, Solar energy is the world’s most abundant renewable energy- resource; and

WHEREAS, The public welfare of this state would benefit from the consideration of solar energy cooling and heating sys- tems being utilized for newly constructed state buildings and

facilities; and

WHEREAS, The public welfare of this state would benefit from demonstration projects utilizing solar energy systems for cooling and heating: Now, therefore,

Be it resolved by the Senate of the State of Kansas, the House of Representatives concurring therein: That the secretary of administration of the state department of administration is directed to consider the installation of solar energy heating and cooling

systems in all new state-owned construction projects. If the

secretary shall determine that such system is less economical in terms of life cycle costs analysis than other systems he or she shall

file a statement explaining such determination with the governor,

the speaker of the house of representatives and the president of the senate. Be it further resolved: That the secretary of administration

explore and consider the feasibility of establishing demonstration

projects utilizing solar energy heating and cooling systems in existing state-owned buildings or facilities thereof. Be it further resolved: That the secretary of administration is directed to provide for feasible energy conservation design pro- cedures and construction in all new state-owned construction

projects unless the secretary shall determine that such procedures

and construction is less economical than other procedures and

construction. If the secretary shall make such determination, the

secretary shall file a statement with the governor, the speaker of the house of representatives and the president of the senate explaining such determination.

I hereby certify that the above Concurrent Resolution originated

in the Senate and was adopted by that body.

Senate adopted

Conference Committee Report

President of the Senate.

Secretary of the Senate

Adopted by the House

as amended

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MASSACHUSETTS HB 389

FINANCIAL INSTITUTIONS—LOANS FOR

ENERGY SYSTEMS

CHAPTER 28.

An Act authorizing savings banks, co-operative banks, credit unions and trust companies to make loans for certain energy systems.

Be it enacted, etc., as follows: SECTION 1. Paragraph 10 of section 35 of chapter 168 of the General Laws,

as most recently amended by chapter 303 of the acts of 1970, is hereby further amended by striking out the second sentence and inserting in place thereof the fol- lowing sentence: Such loan shall not exceed five thousand dollars, exclusive of interest or discount from the date of the note, with respect to any one parcel of real estate ; provided, however, that such corporation may make such loan in an amount not to exceed

seven thousand dollars if at least two thousand dollars of such loan is for the pur- poses of financing the purchasing and installation of a solar or wind-powered system

or heat pump system, if such loan is for a period not to exceed ten years and Is se- cured by a mortgage on the real estate in which the said solar or wind-powered

system or heat pump system is installed, to be recorded in the appropriate registry

of deeds. SECTION 2. Subsection 6 of section 26 of chapter 170 of the General Laws, as most recently amended by chapter 311 of the acts of 1970, is hereby further amended oy inserting after the first sentence the following sentence: • Such corporation may make such loan in an amount not to exceed seven thousand

dollars if at least two thousand dollars of such loan is for the purposes of financ- ing the purchase and installation of a solar or wind-powered system or heat pump

system, if such loan is for a period not to exceed ten years and is secured by a mortgage on the real estate in which the said solar or wind-powered system or heat pump system is installed, to be recorded in the appropriate registry of deeds. SECTION 3. Subdivision (D) of section 24 of chaptor 171 of the General Laws, as most recently- amended by section 1 of chapter 60 of the acts of 1976, is hereby fur- ther amended by inserting after the third sentence the following sentence: Such corporation may make such loan in an amount not to exceed nine thousand

five hundred dollars if at least two thousand dollars of such loan is for the pur- poses of financing the purchase and Installation of a solar or wind-powered system

or heat pump system. If such loan is for a period not to exceed ten years and is secured by a mortgage on the real estate in which the said solar or wind-powered

svstem or heat pump system Is installed, to be recorded in the appropriate registry

i/f aeeds. SECTION 4. Section 55 of chapter 172 of the General Laws is hereby amended

oy adding after subsection C the following subsection: D. Any such corporation may make a loan in an amount not to exceed seven thousand dollars, if at least two thousand of such loan is for the purpose of financing the purchase and installation of a solar or wind-powered system or heat pump

system, if such loan is for a period not to exceed ten years and is secured by a mortgage on the real estate in which the said solar or wind-powered system or heat pump system is Installed, to be recorded in the appropriate registry of deeds. SECTION 5. Nothing in this act shall be construed to prohibit the making of any

ioan otherwise authorized by any provision of the General Laws. Approved March 8, 1977. Emergency declaration by the Governor was filed In the office of the Secretary

of the Commonwealth at 4:06 P.M. on March 8, 1977.

B-78
MINNESOTA SF 1467

1 Agr icul turf 50/255 50/000

2 Framework water plan — phase II, For

3 the department role in phase II of the

4 framework water ana related land

5 resources planning effort. The water

6 resources council/ or board ^f created/

7 shall coordinate the work programs and

8 reports of all agencies involved.

d Subd, 3, Department of

10 Economic Development 21/786 20/000

11 Framework water plan — phase II, For

12 the department ro.le In phase II of the

13 framework water and related land

14 resources planning effort. The water

15 resources council/ or board if created/

16 shall coordinate the work programs and

17 reports of all agencies involved,

18 Subo, 4. Energy Agency

19 (a) Framework water plan —

20 phase II 106/927 105/000

21 For the agency role in phase II of the

22 framework water and related land

23 resources planning effort. The water

2^ resources council/ or board if created/

ZZ shall coordinate the work programs and

26 reports of all agencies involved. The

27 water management information system

25 ‘shall be developed consistent and

29 compatible with the Minnesota land

30 management information system,

31 (b) Alternative energy

32 orants 200/000 200/000

33 This aoproor iat i on is available for

34 grants to implement research and

i5 demonstration projects on alternative

36 energy sources particularly appropriate

37 to this state. At least one fourth of

38 this amount shall be allocated for

39 Projects with high potential for

CO commercialization. This aoproor i at i on

Cl shall be expended with the approval of

C2 the governor after consultation with the

43 legislative advisory commission. The

Cc legislative commission on Minnesota

C5 resources shall make recommendations to

C6 the legislative aovisorv commission

47 regarding such expenditures.

48 (c) Energy grant monitoring 25/000 25/000

49 For i mn l emen t a t i on of Minnesota Statutes

50 1976/ Section 116H.128 and to insure

B-79
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facilities: and — MINNESOTA HF 522

(c) an estimate cf Aether or rvo t the state's storage

capacity Is adecuate.

Based u r o n the survey's f 1 n d i r g s , t^e enerev epencv's

recommendations In the report shall include:

(a) measures the state can take to ensure that storage

capacity is filled prior to the beginnlno of the heating

season ; and

(b) measures the state can take to initiate

construction and/or utilization of additional storage

facilities if Increased storage Is found to be necessary.

Sec, 22, The cirecton of the energy agency In

consultation with the director of the housing finance agency

shall develop pamphlets end radio and television messages on

the enemy conservation and housing programs available in

Minnesota, Th? oamphiets shall induce information on available ta* crecits for residential energy conservation

measures* residential retrofitting loan and grant Programs*

and data on the economics of energy conservation measures.

Before the pemohiets or media messages are released for

general distribution they shall be reviewed bv the

appropriate standing committees of the legislature.

Sec, 23, Bv December 31* 1977* the director of the

energy agencv*. after consulting with the appropriate

standing committees of the legislature* shall develop a comprehensive legislative proposal dealing with the legal#

Institutional# ana financial issues surrcundino solar energy

use In Minnesota# including t n e creation end protection of

sun rights# the modification of bulldinc coces# anc the

provision of reliable bac'<uo heating systems.

Sec, 2«. The energy agency shell contract with the

university of Minnesota# the departments of agricultural

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MINNESOTA HF 875

AN ACT

H.F.I’o. 875

CHAPTER No.

401

relating to housing; providing an exception to the

Interest limitation for borrowing by housing and

redevelopment authorities; making certain changes

In the laws relating to the operation of the

housing finance agencv; making cooperatives

eliqible for housing finance agency programs;

establishing certain loan and assistance Programs;

Increasing the bonding limitations of the agency;

providing for a demonstration project for energy

conserving construction; appropriating money;

amending Minnesota Statutes 1976, Sections

462.555; 4 fe 2 A , 0 3 , Subaivisions 7 anc 13; 4624,05,

Subdivisions 3/ 5, 14, 15, and by adding a subdivision; 462A.07, Subdivision 12 , and by

adding subdivisions; 4624.09; 4 6 2 A » 2 0 , Subdivision

2; 462A.21, Subdivisions 4a, 4b, and by addinq

subdivisions; and 462 A , 22 , Subdivisions 1 and 9,

and by adding a subdivision; and Chapter 462A, by

ariolng a section; repealing Minnesota Statutes

1976, Section 4 6 2 A , 2 6

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1, Minnesota Statutes 1976, Section 462.555,

is amended to read:

462.555 [MANNER OR BOND ISSUANCE; SALE.] Bonds of an authority shall be authorized by Its resolution and may fee Issued in one or core series and shall bear such date or dates, mature at such time or times, bear interest at such

rate or rates, not exceeding seven percent per annum, be in

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the grant will not be used for Dlaclng-s^tn the residential

housing in full compliance with all state, county or municipal building, housing maintenance, fire, health or similar codes ano stanaaras applicable to housing—7—01—to

eee^«i+ri-a^-e*et*r)Y-

,

The

amount of any-ornrh grant shall not exceed the lesser of (a)

55,000, or (b) tbe actual cost of the work performed, or (c)

that portion of the cost of rehabilitation which the agency

determines cannot otherwise be paid by—^‘s-ch the person cr family without spending an unreasonable portion of the

income of—arch the person or family thereon ; Provided,

however, that a grant may exceed 55,000 by an amount, up to

52,500, necessary to improve the accessi K4

i ty of

residential housing to a handicapped occupant » In making

eetfi grants, the agency shall determine the circumstances

under which and the terms and conditions under which all or any portion thereof will be repaid and shall determine tbe

appropriate security should— repayment be reouired.

The agency may also make grants to rehabilitate or to

assist in rehabilitating housing uncer this suoai vision to

persons of low and moderate income for the Duroose of

Qualifying as foster parents.

Sec, 8, Minnesota Statutes 1976, Section 0 6 2 A , 0 5 , is

amended by adding a subdivision to read:

Subd. 18, It may make loans solely to "non-profit"

sponsors as defined by the agency, with or without interest,

and with such security for repayment, if any, as the agency

determines reasonably necessary and practicable, solely from

tne housing development fund in accordance wi to the

provisions of section 1 g , to enccurace innovations in t h?

development or rehabilitation of single and multifamily

residential housing including the cemonstratlon of new

B-82
* 1 techniques for energy efficient construction.

2 It shall promulgate rules, in accordance with the

3 provisions of sections 15.Q411 to 15,052, relating to the

4 administration of the loans authorized by this subdivision.

5 The rules may define types of projects eligible for loans,

6 criteria for selecting between eligible loans, terms of the

7 loans including interest rates and loan periods, and other

6 characteristics that the agency deems necessary to

9 administer the program.

* n « W Sec, 9, Minnesota Statutes 1976, Chapter 4 6 2 A , is

11 amended by adding a section to read:

12 I462A.065J (FINANCIAL INFORMATION.] Financial

13 information, including but not limited to credit reports,

14 financial statements and net worth calculations, received or

15 prepared by the agency regarding any agency loan or grant

16 and the name of each individual who is the recipient of an

17 age'ncy grant are private data on individuals, Pursuant to

18 section 15,162, subdivision 5a,

19 Sec, 10, Minnesota Statutes 197b, Section u 6 2 A , 0 7 , is

20 amended by adding a subdivision to read:

21 Subd, 3a, It shall make available technical assistance

72 to potential apolicants to encourage applications for

23 multifamily housing projects which afford residents

24 participation in the ownership or management of the project.

25 Sec, 11, Minnesota Statutes 1976, Section 4 6 2 A . 0 7 , is

26 amended by adding a subdivision to read:

27 Subd, 5a, It may enter into agreements with housina

28 and redevelopment authorities or other appropriate local

29 governmental units to foster multifamily housing

30 rehabilitation and shall act to develop the agreements. It

31 may Qive advance reservations of mortgage financing and

32 federal rent subsidies as Dart cf the agreements, with the

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of Innovative homes as provided in section 27 ..........

SI , 000 , 000 .

Sec. 27. There shall be allocated the sum of S 1 0 , 0 0 0

of the money appropriated in section 26, subdivision 5, for

a feasibility study by the Minnesota housing finance agency

in consultation with the Minnesota energy agency for the

design and construction of s inale family homes as described

in this section,

(a) Ud to $490,000 of the funds appropriated in section

26, subdivision 5, may be expended for construction of

'single family homes which shall demonstrate new and

innovative technologies for conserving energy including

passive energy systems, use of underground construction, and

solar energy heatina and cool inc systems. They may be

constructed as to allow continued study of the technologies

used,

( b 1 Section 16,821 to section 16,867 shall not apply t o t the construction of homes pursuant to this section.

Notwithstanding section 16,07 or any provision of the law to

the contrary, contracts may be negotiated for the design and

construction of the single family homes by the Minnesota

housing finance agency,

(c) w oney may be expended pursuant to this section by,

the Minnesota housina finance aaency , only after

consultation with and after obtainina advice from the

legislative commission on Minnesota resources, A proposal

for the homes shall be submitted to tne commission by

September 1, 1977, and shall be acted upon bv the commission

by Julv 1, 1978, Construction plans for the homes shall be

reviewed and approved bv the liinnesota housina finance

agency in consultation with the Minnesota energy acencv.

(d) All money not expended in accordance with this

B-84
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2a

AN ACT

MINNESOTA HF 1631

H.F.No. 1631

CHAPTER No.

45

relating to public improvements; providing for

prison and education facilities; regulating the

location of certain education facilities; barrier

free buildings; caoitol area arounos improvements;

authorizing the establishment of a service center;

authorizing state building bonds; appropriating

money

,

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA;

Section 1, [CORRECTIONS,] Subdivision 1,

[COMMISSIONER OF ADMINISTRATION; BUILDINGS.] 320,800,000 or

as much thereof as necessary is appropriated from the

Minnesota state building fund to the commissioner of

administration to design, construct and eauip a new high

security detention facility for adult felons,

Subd , 2. [COMMISSIONER OF ADMINISTRATION;

ARCHITECTURAL PLANS.] 5100,000 or as much thereof as necessary is appropriated from the Minnesota state building

fund to the commissioner of administration to develop

architectural olans for reducing t h t capacity of the present

prison to less than 300 beds,

Subd. 3. [COMMISSIONER OF ADMINISTRATION; HEATING.]

S 5 0 , 0 0 0 or as much thereof as necessary is aooropriated from.

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the general fund to the c onr

5 s i one r of administration to

study and make recommendations concerning the use at the

facility of solar heating, heat from lighting, body heat, or heat derived from other sources not Presently in widespread

use. The commissioner shall use state employees to mate the

study and develop the recommendations, insofar as nracticabl e, Subd. 0, (FACILITY SITE.] The facility shall be

located at site IE described in the February 1, 1977 "Master

plan for a high security facility" reported by the

corrections department to the legislature.

Sec. 2. (UNIVERSITY OF MINNESOTA.] 512,965,23? or as much thereof as necessary is aoprooriated from the Minnesota

state building fund to the regents of the university of

Minnesota to construct and eauip a pharmacy and nursing

facility at the twin citv campus. Construction and purchase

of equipment shall not begin until 58,265,368 is available

for the oroject from federal funds.

Sec, 3, (L Ah SCHG0L.3 5500,000 of the sum aoprooriated

by Laws 1975, Chapter d36, Section l, Subdivision 1, shall

be supplied by 5500,000 of tne proceeds of bonds issued

pursuant to this act. That part of the bond issue is for

the purpose of construction of a law school building as set

forth in Laws 1975, Chanter ^36, Section 1, Subdivision 1.

Sec. «, (MANKATO STATE UNIVERSITY CAMPUS.]

Notwithstanding Laws 1976, Chaoter 3^8, Section 9,

Subdivision 5, Clause (c)(1), the commissioner of

administration is directed to Proceed with the consolidation

of the Highland and Valley carouses at Mankato state

university. The commissioner shall take all necessary steps

to implement the consolidation except tnat any measures

requiring additional state funds beyond the amounts

B-86
MONTANA SB 167

CHAPTER NO. 574

AN AO? RELATING TO THE TAXATION OF INCOME; PROVIDING

INCENTIVES FOR THE INSTALLATION OR ACQUISITION OF

SOLAR OR OTHER RECOGNIZED NONFOSSIL FORMS OF ENERGY

GENERATION BY TAXPAYERS BY PROVIDING INCOME TAX

CREDIT FOR THE COSTS OF THE SYSTEMS; AMENDING SECTION

84-4906. R.C.M 1947

Be it enacted by the Legislature of the State of Montana:

Section 1. There is a new R.C.M. section numbered 84-7414 that reads

as follows: 84-7414. Energy system tax incentive for individuals, ill A resi- dent individual taxpayer who completes installation of an energy system

using a recognized nonfossil form of energy generation, as defined in 84-7402, in such taxpayer's principal dwelling prior to December 31, 1982,

or who acquires title to a dwelling prior to December 31, 1982, which

dwelling is to be used as the taxpayer's principal dwelling and is equipped

with an energy system for which the credit allowed by this section has never been claimed, is entitled to claim a tax credit in an amount equal

to ION of the first $1,000 and 5Vi of the next $3,000 of the cost of such

system, including installation costs, less grants received or, if the federal government provides for a tax credit substantially similar in kind (not

in amount), then a tax credit in an amount equal to 5N of the first $1,000 and 2 Vibi of the next $3,000 of the cost of such system, including installa- tion costs, less grants received against the income tax liability imposed

against such taxpayer pursuant to Title 84, chapter 49, R.C.M 1947.

(2) The tax credit is to be deducted from the taxpayer’s income tax

liability for the taxable year in which the energy system was acquired

by the taxpayer If the amount of the tax credit exceeds the taxpayer's income tax liability for the taxable year, the amount which exceeds the

tax liability may be carried over for deduction from the taxpayer’s income

tax liability in the next succeeding taxable year or years until the total amount of the tax credit has been deducted from tax liability. Notwithstanding the foregoing provision, no tax credit may be carried over for deduction after the fourth taxable year succeeding the taxable year in which the energy system was acquired

Section 2. Section 84-4906, R.C.M 1947, is amended to read as fol- lows: "84-4906. Deductions allowed in computing net income. In computing net income, there are allowed as deductions:

(a) the items referred to in sections 161 and 211 of the Internal ltevenue Code of 1954, or as sections 161 and 211 shall be labeled or amended, subject to the following exceptions which are not deductible:

(i) items provided for in 84-4909,

tii) state income tax paid;

lb) federal income tax paid within the taxable year.”

Section 3. There is a new R.C.M. section numbered 84-7415 that newels

as follows: 84-7415. Department of revenue duties. The department of revenue

shall prescribe rules necessary to carry out the purposes of this act

Section 4. There is a new section thut reads as follows: Time of application. The provisions of this act apply

ye irs commencing after December 31, 19/6.

\pproved May 13, 1977

B-87
NEBRASKA LB 549

LB544 LEGISLATIVE BILL 544 Approved by the Governor nay J1, 19/7, with items

reduced or disapproved by line-item veto, some ot which

were overridden.

Introduced by Appropriations Committee, Warner, 25, Chan.; Bereuter, 24; Cope, Jt> ; Fowler, 2/; Goodrich, 20; Hasebroock, Id; S. Harsh, 24; Rumery, 42; Savage, 10

AN ACT to make appropriations tor capital construction

projects; and to declare an emergency.

Be it enacted by the people ot the State ot Nebraska, Section 1. It is the intent ot the Legislature

that the appropriation tor capital tacilities toilow an orderly and reasonable process based upon detined and documented need along with an analysis ot the utilization

ot existing tacilities.

The 1977-78 appropriations contained in this act which have been designated tor planning require trom the agency a complete program statement which establishes

program objectives, tacility requirements, long-range

impact of the program statement, including annual operational costs, and analysis ot existing tacilities in terms ot current utilization, anticipated reut ll izat ion, and necessary renovation as a result ot the program statement. Projects indirectly related to program continuation such as fire safety, maintenance, utility

improvements, handicap access, and master planning

require a statement of needs that establishes hazard corrections, building preservation, or increased efficiency as the result ot such projects. An appropriation for drawings and construction may be recommended only after submission ot an acceptable

program or needs statement on or before September 15 to the state building division ot the Department ot Administrative Services and the Legislative Fiscal

Analyst.

Program statements that have been submitted prior

to fiscal year 1977-78 shall be updated it necessary and resubmitted during the period of July 1, 19//, to September 1, 1977, by agency priority. Such priority is subject to final modification by the governing authority

ot each agency on or before September 15, 197/.

Each program statement submitted shall be reviewed by the state building division ot the Department

of Administrative Services in accordance with section

81-1108.41, Revised Statutes Supplement, 19/6, and a copy

- 1 -

B-88
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B-89
Sec.

11.

Pro^rdDi

912.

In

compliance

with

the

Sec.

17.

Program

967.

The

Game

and

PdtKs

agency

request,

the

Department

ot

Public

Institutions

is

Commission

is

hereby

authorized

to

construct

a

water

hereby

directed

to

close

buildings

number

1b

and

24

at

plant

at

Indian

Cave

State

Park.

There

is

hereby

the

Notlolk

Regional

Center

and

cut

ott

the

utility

appropriated

$bU,OUU

from

the*

State

Building

Fund

tor

the

systems

that

serve

them

when

such

cut-otts

are

consistent

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to to

B-95

construction

tro*

the

Gpnerai

Fund

or

the

State

Building

Fund

shall

be

considered

as

express

obligations

by

the

State

Board

ot

Equalization

and

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when

setting

the

tax

rate

pursuant

to

section

7

/-271b.

01,

Revised

Statutes

Supplement,

17/6.
NEVADA AB 277

Assembly Bill No. 277—Assemblymen Wagner, Mann, Barengo, Hayes, Dreyer,

Schofield, Horn, Weise, Gomes, Jacobsen, Murphy, Craddock and Harmon chapter.A^C

AN ACT relating to property taxes; providing an allowance against taxes on resi- dential buildings equipped with certain heating or cooling systems; providing a penalty; making an appropriation; and providing other matters properly

relating thereto. The People of the State of Nevada, represented in Senate and Assembly,

do enact as follows: Section 1. Chapter 361 of NRS is hereby amended by adding

thereto a new section which shall read as follows:

7. As used in this section, “qualified system” means any system, method, construction, installation, machinery, equipment, device or appliance which is, designed, constructed or installed in a residential building to heat or cool the building by using:

(a) Solar or wind energy;

(b) Geothermal resources;

(c) Energy derived from conversion of solid wastes; or

(d) Water power, which conforms to standards established by regulation of the department.

2. The owner of a residential building which is heated or cooled with a qualified system is entitled to an allowance against the property tax accrued:

(a) During the current assessment year if the building is placed upon

the secured tax roll; or

(b) In the next following assessment year if the building is placed upon

the unsecured tax roll, in an amount equal to the difference between the tax on such property at

its assessed value with the system and the tax on such property at its assessed value without the system.

3. In no event may the allowance:

(a) Exceed the amount of the accrued property tax paid by the claimant on the building or $2 ,000, whichever is less; or

(b) Be granted in any assessment year in which the qualified system is not actually used to heat or cool the building.

4. Only one owner of the building may file a claim for an assessment

year. A claim may be filed with the county assessor of the county in which the building is located. The claim 'shall be made under oath or

affirmation and filed in such form and content, and accompanied by such

proof, as the department may prescribe. The county assessor shall furnish the appropriate form to each claimant.

5. The claim shall be filed between January 15 and March 15, inclusive:

(a) Of each assessment year for which an allowance is claimed against

the tax on property placed upon the secured tax roll. (b) Next preceding each assessment year for which an allowance is claimed against the tax on property placed upon the unsecured tax roll. 6. By not later than May 1 of the assessment year, the county

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MAKING AN APPROPRIATION TO THE ENERGY RESEARCH AND DEVELOPMENT FUND

FROM THE SEVERANCE TAX INCOME FUND.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

Section 1. APPROPRIATION.—

A. The sun of two million five hundred thousand dollars

($2,500,000) is appropriated from the severance tax income fund to

the energy research and development fund for expenditure in rho Hvtu

s-»*th fiscal for the purpose of the Energy Research and Development Act. 1

B. Of the appropriation made in Subsection A of this section, not less than five hundred thousand dollars ($500,000) shall be

encumbered by the energy resources board for expenditure by the board

of regents of New Mexico state university in order to:

(1) develop solar equipment performance standards for

solar energy development;

(2) test solar energy heating and cooling systems;

(3) coordinate major research development and demonstration efforts within the state;

(4) collect and disseminate information to the citizens and industry in the state concerning solar energy research,

development and demonstration and solar energy applications and technologies; and

(5) coordinate the development of federal solar energy

programs within the state.

C. Unencumbered and unexpended balances in the energy research and development fund at the end of the sixty-sixth fiscal ypar

shall not revert.

SFCS/SENATE BILLS 160 AND 387 Approved April 7, 1977

B-101
NEW MEXICO HB 294

544 Laws of 1977 Chap. 169

CHAPTER 169

AN ACT

RELATING TO SOLAR ENERGY; PROVIDING DECLARATIONS AND FINDINGS CONCERNING SOLAR RIGHTS; PROVIDING A DECLARATION OF SOLAR RIGHTS.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

Section 1. SHORT TITLE. —This act may be cited as the "Solar

Rights Act".

Section 2. DECLARATION AND FINDINGS . —The legislature declares

that the state of New Mexico recognizes that economic benefits can

be derived for the people of the state from the use of solar energy.

Operations, research, experimentation and development in the field of

solar energy use shall therefore be encouraged. While recognizing

the value of research and development of solar energy use techniques

and devices by governmental agencies, the legislature finds and declares that the actual construction and use of solar devices,

whether at public or private expense, is properly a commercial

activity which the law should encourage to be carried out, whenever

practicable, by private enterprise.

Section 3. DEFINITIONS. —As used In the Solar Rights Act:

A. "solar collector" means any device or combination of

devices or elements which rely upon sunshine as an energy source,

and which are capable of collecting not less than twenty-five

thousand Btu's on a clear winter solstice day. The term also includes any substance or device which collects solar energv for use

in:

HNRCS/HOUSE BILL 294 Approved April 1 , 1977

B-102
B-103

Section

6.

EFFECTIVE

DATE.

—

This

act

shall

become

effective
NEW YORK AB 5147a (SB3629A)

STATE OF NEW YORK

S. 3629-A A. 5147-A

Cal. No. 423

1977-1078 Regular Sessions

SENATE-ASSEMBLY

March 1, 1977

IN SENATE—Introduced by Sens. DUNNE, PISANI, AUER, BABBUSH,

BARTOSIEWICZ, BEATTY, BRONSTON, BURSTEIN,

CAEMMERER, FARLEY, FLYNN, GAZZARA, GOLD, GOODMAN,

HALPERIN, KNORR, LaVALLE, LEICHTER, LEVY, MASON,

NOLAN, OHRENSTEIN, OWENS, PADAVAN, PATERSON, PERRY,

RUIZ, W. T. SMITH, STAFFORD, TAURIELLO, TRUNZO, VOLKER,

WINIKOW, BELLAMY, B. C. SMITH, JOHNSON, GRIFFIN,

CALANDRA—read twice and ordered printed, and when printed to be committed to the Committee on Local Government—reported favorably

from said committee, ordered to first and second report, ordered to a third reading, passed by Senate and delivered to the Assembly, recalled, vote

reconsidered, restored to third reading, amended and ordered reprinted

retaining its place in the order of third reading

IN ASSEMBLY—Introduced by M. of A. ORAZIO, MIRTO—Multi- Sponsored by—M. of A. AMATUCCI, DALY, DelTORO, FERRIS,

GRANNIS, GREENBERG, HARENBERG, HOCHBRUECKNER,

HOYT, LANDES, MARCHISELLI, McGEE, MONTANO, G. A. MURPHY, NADLER, NICOLOSI, PASSANNANTE, PESCE, PROUD,

SCHIMMINGER, STAVISKY, WILSON, YEVOLI, BETROS,

BIANCHI, BUTLER, CONNERS, D’ANDREA, DeSALVIO, DWYER,

FINK, GOTTFRIED, GRECO, HANNON, HEALEY, HINCHEY,

LEWIS, M. H. MILLER, ROBACH, A. W. RYAN, SERRANO,

SIEGEL, WERTZ, ZAGAME, ZIMMER—read once and referred to the Committee on Environmental Conservation—reference changed to Committee on Real Property Taxation—reported and referred to Committee on Ways and Means—committee discharged, bill amended, ordered reprinted

as amended and recommitted to said committee

AN ACT to amend the real property tax law, in relation to granting of a property fax exemption for solar or wind energy systems in certain cases

The People oj Ike Stale of New York, represented in Senate and Assembly, do

enact as follows: EXPLANATION—Mattrr in italics i* n«w; matter in brackets w old law to be omitted.

B-104
S. 3629-A—A. 5 147-

2

L Section 1 . Legislative findings and intent. The legislature hereby finds that 2 solar and wind energy systems do not require fuel, and thus will aid in energy

3 conservation. Because at this time they involve relatively high initial capital 4 expenditure, the long term economic advantages of an installed solar or wind

5 energy system would be substantially reduced by an increase in property tax. 6 This increase would frustrate state policy to encourage the greater use of solpr

7 and wind energy. 8 The purpose of the legislature is to provide for exemption trom real property

9 taxation for approved installations of solar and wind energy systems in order to 10 encourage their greater use. This offers a tax incentive to property owners

11 without reducing tax income to the community.

12 § 2. The real property tax law is hereby amended by adding thereto a new

13 section, to be section four hundred eighty-seven, to read as follows: 14 § 487. Exemption from taxation for certain solar or wind energy system*. 1. A s 15 used in this section: 16 (a) "Solar or wind energy equipment ’’ means collectors, controls, energy storage 17 devices, heat pumps and jfumps, heat exchangers, windmills, and other hardware or

18 equipment necessary to the process by which solar radiation or wind is received and

19 converted into another form, such as thermal, electrical, mechanical or chemical

20 energy. 21 (b) "Solar or wind energy system ” means an arrangement or combination of solar 22 or wind energy equipment designed to provide heating, cooling, hot water, or 23 mechanical, chemical, or electrical energy by the collection and storage of solar or 24 wind energy. It does not include pipes, controls, insulation or other equipment which

25 are part of the normal heating, cooling, or insulation system of a building, but relates 26 lo means of collecting, converting and storing energy from solar radiation or wind. 27 (c) “Energy office ” means the slate energy office established by subdivision one of 28 section 5-101 of the energy law. 29 (d) "Owner of real property ” means a person or corporation, public or private,

30 which is the owner of record of real properly situated within the slate. 31 (e) “Assessor ” means those departments, boards or agencies responsible for the 32 assessment of real property for the taxing district or districts within which the solar 33 or wind energy system is located. 34 2. The owner of real property who installs a solar or wind energy system approved

35 in accordance with the provisions of this section may have deducted annually from

36 the assessed valuation of the property, for a period of fifteen years from the first 37 taxable status date after such system is installed, the sum which is equal to the 38 remainder of the assessed valuation of the retd properly with the solar or wind energy 39 system included, minus the assessed valuation of the real properly without such 4Q system. 41 3. On or before January first, nineteen hundred seventy-eight, the commissioner

42 of the energy office shall provide definitions and guidelines for the eligibility for 43 exemption of the solar and wind energy equipment and systems described in 44 paragraphs (a) and (b) of this section. 45 4- No solar or wind energy system shall be entitled to any exemption from

46 taxation under this section unless such system meets the guidelines set by the 47 commissioner of the energy office and all other applicable provisions of law. 48 5. The exemption granted pursuant to this section shall run with the real property

49 regardless of ownership, provided hpwever, that such exemption shall only be 50 applicable to solar or wind energy systems which are existing or constructed prior to 51 July first, nineteen hundred eighty-eight. Such exemption shall be effective as of the 52 first taxable status dale occurring subsequent to the approval of the application for 53 exemption by the assessor of the appropriate taxing authority.

54 6. Such exemption shall not be unreasonably denied, but shall be granted only on 55

B-105
123

45

6

78

9

10

1112

13

141516

1718

19 20

2122

23

2425

26

27

28

29

30

313233

3435

36

3738

39

40

4142

4344

45

46

4748

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50

5152

53

54

55

S. 3629-A—A. 5147-A 3

application by the owner of real properly on a form prescribed by the energy office and made available by the state board of equalization and assessment in ns>iteration with the energy office. The applicant shall furnish such information as the Itoaril shall require. The original of such application shall he filed with the assessor of the appropriate county, city, town or village on or before the taxable status dale of such

county, city, town or village. A copy of such application shall be filed simultaneously

with the stale board of equalization and assessment. The energy office shall have

access to such applications and, on January first, nineteen hundred seventy-nine

and annually thereafter until January first, nineteen hundred eighty-eight, shall provide the governor and the legislature with a summary of the data available. On or

before January first, nineteen hundred eighty, the energy office shall re/iorl to the governor and the legislature on the feasibility of granting real property lax exemptions for other renewable resource systems.

7. The assessed value of any exemption granted pursuant to this section shall In- entered by the assessor on the portion of the assessment roll provided for properly

exempt from taxation.

§ 3. This act shall take effect immediately.

B-106
NEW YORK AB 8995/SB 6869

STATE OF NEW YORK

S. 6869 A. 8995

1977-1978 Regular Sessions

SENATE-ASSEMBLY

July 6, 1977

IN SENATE—Introduced by Sen. DUNNE—read twice and ordered printed,

and when printed to be committed to the Committee on Local Government

IN ASSEMBLY—Introduced by COMMITTEE ON RULES—(at request of M. of A. Orazio, Mirto)—read once and referred to the Committee on Environmental Conservation

AN ACT to amend the rosl property tax law, in relation to coemption for solar

or wind energy systems} to repeal paragraphs (d) and (c) of subdivision one

of section four hundred cig’nly-scvan of such lav/, relating to definition of

certain terms; and to amend chapter three hundred twenty-two of tho laws of nineteen hundred scvcnty-scvcn, relating to solar or wind energy systems, in relation to tho effective data thereof The People of the Stale of New York, represented in Senate and Assembly, do

enact as follows:

j Section 1. Paragraphs (d) and (e) of subdivision one of section four hundred

? eighty-seven of the real property tax law are hereby repealed.

3 §

2. Subdivisions two, five, six, and seven of section four hundred eighty- 4

seven of such law, as added by chapter three hundred twenty-two of the laws of 5

nineteen hundred seventy-seven, are hereby amended to read, respectively, as 6

follows: 7

2. [The owner of real] Real property [who installs] which includes a solar or g wind energy system approved in accordance with the provisions of this section 9 [may have deducted annually from the assessed valuation of the property, for a

10 period of fifteen years from the first taxable status date after such system is U installed, the sum which is equal to the remainder of the assessed valuation of

12 the real property with the solar or wind energy system included, minus the

13 assessed valuation of the real property without such system] shall be exemptfrom

14 taxation to the extent of any increase in the value thereof by reason of (he inclusion of

15 such solar or wind energy system for a period of fifteen years. lg 5. [The exemption granted pursuant to this section shall run with the real 17 property regardless of ownership, provided however, that such] The exemption

lg granted pursuant to this section shall only be applicable to solar or wind energy

19 systems which are existing or constructed prior to July first, nineteen hundred

KX I’l.AN ATKIN —Matter in Uclia i» new; mitler in L-.celcU [ ]

i* old Uw to lx- omitted.

B-107
S. 6869—A. 8995 2

1 eighty-eight. [Such exemption shall be effective as of the first taxable status 2 date occurring subsequent to the approval of the application for exemption by

3 the assessor of the appropriate taxing authority.] 4 6. Such exemption [shall not be unreasonably denied, but] shall be granted

5 only [on] upon application by the owner of the real property on a form

6 prescribed [by the energy office] and made available by the state board [of 7 equalization and assessment] in cooperation with the energy office. The

8 applicant shall furnish such information as the board shall require. The [original

9 of such] application shall be filed with the assessor of the appropriate county,

10 city, town or village on or before the taxable status date of such county, city, 11 town or village. A copy of such application shall be filed [simultaneously] with

12 the state board [of equalization and assessment]. The energy office shall have

13 access to such applications and, on January first, nineteen hundred seventy-nine

14 and annually thereafter until January first, nineteen hundred eighty-eight, shall 15 provide the governor and the legislature with a summary of the data available. 16 On or before January first, nineteen hundred eighty, the energy office shall 17 report to the governor and the legislature on the feasibility of granting real 18 property tax exemptions for other renewable resource systems.

19 7. [The assessed value of any] If the assessor is satisfied that the applicant is 20 entitled to an exemption [granted] pursuant to this section [shall be entered by

21 the assessor], he shall approve the application and enter the taxable assessed value of 22 the parcel for which an exemption has been granted pursuant to this section on the 23 [portion of the] assessment roll [provided for property exempt from taxation] 24 with the taxable properly, with the amount of the exemption as computed pursuant to 25 subdivision two of this section in a separate column. In the event that real property

26 granted an exemption pursuant to this section ceases to be used primarily for eligible 27 purposes, the exemption granted pursuant to this section shall cease. 28 §

3. Section three of chapter three hundred twenty-two of the laws of 29 nineteen hundred seventy-seven, relating to solar or wind energy systems, is 30 hereby amended to read as follows: 31 §

3. This act shall take effect [immediately] on January first, nineteen 32 hundred seventy-eight.

33 §

4. This act shall take effect immediately.

34 Note.—Paragraphs (d) and (e) of subdivision one of section 487 of the Real Property Tax Law, 35 repealed by this act, defined the terms “owner of real property” and "assessor.” 36

3738

39

40

4142

43

4445

46

4748

49

50

5152

53

54

55

B-108
NORTH CAROLINA HB 607

GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1977

RATIFIED BILL

CHAPTER 965

HOUSE BILL 607

AN ACT TO CLASSIFY SOLAR ENERGY SYSTEMS FOR AD VALOREM TAX

PURPOSES.

The General Assembly of North Carolina enacts:

Section |. G.S. |05-277 is amended by adding at the end

thereof a new subsection (g) , to read as follows:

" (g) Buildings equipped with a solar energy heating or cooling

system, or both, are hereby designated a special class of

property under authority of Article V, Section 2 (2) of the North

Carolina Constitution. Such buildings shall be assessed for

taxation in accordance with each county's schedules of value for

buildings equipped with conventional heating or cooling systems

and no additional value shall be assigned for the difference in

cost between a solar energy heating or cooling system and a conventional system typically found in the county. As used in

tuis classification, the term 'system' includes all controls,

tanks, pumps, heat exchangers and other equipment used directly

and exclusively for tne conversion of solar energy for heating or cooling. The term 'system' does not include any land or structural elements of the building such as walls and roofs nor other equipment ordinarily contained in the structure.”

Sec. 2. This act shall become effective on January |,

| 978, and expire on December |, | 985.

In the General Assembly read three times and ratified,

this the |st day of July, |977.

B-109
NORTH CAROLINA HB 654

GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1977

RATIFIED BILL

CHAPTER 97

j

HOUSE BILL 654

AN ACT TO APPROPRIATE FUNDS TO NORTH CAROLINA STATE UNIVERSITY

FOR DEVELOPMENT AND RESEARCH ON A SOLAR THERMAL CONVERSION UNIT

WHICH WILL PRODUCE A MINIMUM OF f,000 KWH OF ELECTRICITY PER

MONTH, AND BE RELIABLE AND RELATIVELY FREE OF MAINTENANCE.

Whereas, the State of North Carolina, with its

outstanding universities, colleges and research facilities, is a recognized leader in the development and dissemination of

knowledge; and

Whereas, solar energy is the world's most abundant and

renewable energy resource; and

Whereas, the business climate and public welfare of this

State would greatly benefit from the development of a unit which

would produce at least J,0Q0 KWH of electricity per month and

would be practical for usage by a residence or business, also be

reliable and relatively free from maintenance and be of a size

and cost to encourage its use by home owners and businesses; Now,

therefore

,

The General Assembly of North Carolina enacts:

Section | . There is hereby appropriated from the

General Fund to the School of Engineering and the School of

Design of North Carolina State University for fiscal year |977-78

the sum of seventy-five thousand dollars ($75,000) and the sum of

fifty thousand dollars ($50,000) for fiscal year |978-79 for the

purpose of development and research on a solar thermal conversion

unit which will produce a minimum of 8,000 KWH of electricity per

month, operating as much as possible independent of any outside

B-110
energy source, be reliable and relatively free of maintenance.

This money is to be used to continue research and development of

solar systems and funded in the |975-|977 niennium by Chapter 9 |

|

of the | 975 Session Laws. Such research and development is to be

funded in a manner consistent with the purposes set forth in the

preamble to this act.

Sec. 2. North Carolina State University is hereby

authorized to spend a portion of the funds herein appropriated to

design, construct and display at the North Carolina State Fair a solar thermal conversion unit for the purpose of demonstrating

and encouraging the use of solar energy.

Sec. 3. North Carolina State University is hereby

authorized to apply for, obtain and spend any federal grants of

funds available from the federal government for use in a manner

consistent with the purposes herein designated.

Sec. 4. North Carolina State University is hereby

authorized to apportion the funds herein appropriated, and any

matching federal funds obtained as authorized herein, among the

School of Engineering and its departments, the School of Design

and its departments, and any joint, projects between those two

schools, in any manner consistent with the purposes herein

designated

Sec. 5. All expenditures made from the funds

appropriated by this act and for the purposes herein designated

shall be accounted for and reported according to the fiscal and

financial system of the agencies to whom the appropriations are

made as herein set forth.

2 House Bill 654

B-lll
Sec.

rat if ication.

In the

this the |st day

House Bill 654

. This act shall becoie effective upon

General Assembly read three times and ratified,

of July, 1977.

JAMES C. GREEN, S*.

James C. Green

President of the Senate

CARL J. STEWART, JR.

Carl J. Stewart, Jr.

Speaker of the House of Representatives

3

B-112
NORTH CAROLINA HB 1003

GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1977

RATIFIED BILL

CHAPTER 792

HOUSE BILL { 00

AN ACT TO PROMOTE AND ENCOURAGE THE CONSERVATION OP ENERGY BY

PROVIDING A TAX CREDIT FOR INSTALLATION OF SOLAR HOT HATER,

HEATING AND COOLING SYSTEMS, BY PROVIDING A TAX CREDIT FOR

INSTALLATION OF HOME INSULATION, STORM HINDOHS AND STORM DOORS,

BY MANAGING AND CONTROLLING ENERGY USE BY IMPROVED ENFORCEMENT

OF THE STATE BUILDING CODE INSULATION REQUIREMENTS, BY

REPORTING OF AVAILABLE PETROLEUM SUPPLIES, AND BY PROHIBITING

THE USE OF MASTER METERS FOR ELECTRICITY AND NATURAL GAS IN NEW

MULTI-UNIT RESIDENTIAL DWELLING UNITS.

The General Assenbly of North Carolina enacts:

Section |. This act shall be known and may be cited as the Energy Conservation Act of |977.

Sec. 2. The economy of North Carolina and the welfare

of its citizens have been jeopardized in the past by shortages of

natural gas, petroleum, propane and electric power. The shortage

of energy supplies available to North Carolina will continue

during the coming decade unless measures are established to

conserve the energy available for the economy and the citizens of

North Carolina. It is therefore declared to be the policy of the

State of North Carolina to encourage and promote the conservation

of energy in all forms and to establish requirements and

enforcement measures for mandatory conservation of energy in

North Carolina, in order to prevent or reduce an adverse impact

B-113
upon the economy of this State and in order to prevent

interruption of employment of the citizens of this State in

commerce and industry and in order to prevent injury to their

health and welfare due to shortage and high cost of energy in

their homes.

Sec. 3. Article 4 of Chapter | 05 of the North Carolina

General Statutes is hereby amended by adding thereto a new

section, G.S. J05-|5|.2, to read as follows:

M

§ | 0 5- | 5 | . 2 . Credit against persona 1 income tax f or solar hot

water, heating and * cooling . — (a) Any person (to include

partnerships) who constructs or installs a solar hot water,

heating or cooling system in any residence or other building in

North Carolina shall be allowed as a credit against the tax

imposed by this division, an amount equal to twenty-five percent

(25%) of the installation and equipment cost of the solar hot

water, heating or cooling equipment; provided, that credit

allowed under this section shall not exceed one thousand dollars

($1,000) on any single building or for each family dwelling unit

of a multi-dwelling building which is individually metered for

electric power or natural gas or with separate furnace for oil

heat paid for by the occupant; provided further, that in order to

secure the credit allowed by this section the taxpayer must own

or control the building at the time the solar hot water, heating

or cooling system is installed and payment in part or in total

for such equipment and installation must be made by the taxpayer

during the tax year for which the credit is claimed; and the

amount of credit allowed for any one income year shall be limited

to the amount of payment for such equipment made during the

2

B-114

House Bill | 003
income year for which the credit is claimed and provided further,

that if the credit allowed by this section exceeds the taxes

imposed by this division reduced by all other credits allowed by

the provisions of this division, such excess shall be allowed

against the taxes imposed by this division for the next three

succeeding years.

(b) In the case of property owned by the entirety, where both

spouses are reguired to file North Carolina income tax returns,

each spouse may claim one half of the credit allowed by this

section or one spouse may claim the entire credit allowed by this

section by agreement with the other spouse, provided both spouses

were living together at the end of the taxable year and file

their separate returns for the taxable year on the combined form.

Where only one spouse is required to file a North Carolina income

tax return, such spouse may claim the credit allowed by this

section.

(c) Fot the purpose of this section, the term 'solar hot

water, heating and cooling equipment* means any hot water,

heating, cooling or heating and cooling equipment which meets the

definitive performance criteria prescribed pursuant to the

provisions of the Solar Heating and Cooling Demonstration Act of

1 97 4 (42 U.S.C.A. §§ 5 5 0 1 , et seq.), and any amendments thereto,

or any other performance criteria approved by the Secretary of

Revenue provided that such criteria shall be published by the

Secretary of Revenue."

Sec. 4. Article 4 of Chapter 1 0 5 of the North Carolina

General Statutes is hereby amended by adding thereto a new

House Bill |003

B-115

3
section, G.S. g 0 5— g 30.23, to read as follows:

"§ (0 5- | 30.23. Credit against corporat e income tax f or solar

h ot water, heating an d cooling . — (a) Any corporation which

constructs or installs solar hot water, heating or cooling

equipment in buildings to include residential buildings used or sold by the corporation for commercial or business purposes in

North Carolina shall be allowed as a credit against the taxes

imposed by this division, an amount equal to twenty-five percent

( 25 %) of the installation and equipment cost of the solar hot

9 water, heating or cooling equipment; provided, that credit

allowed under this section shall not exceed one thousand dollars

($1,000) for any single building or each family dwelling unit of

a multi-dwelling building which is individually metered for

electric power or natural gas or with separate furnace for oil

heat paid for by the occupant; provided further, that in order to

secure the credit allowed by this section, the taxpayer must own

or control the building at the time the solar hot water, heating

or cooling system is installed and payment (in part or total) for

such equipment and installation must be made by the taxpayer

during the tax year for which the credit is claimed; and the

amount of credit allowed for any one income year shall be limited

to the amount of payment for such equipment made during the

income year for which the credit is claimed and provided further,

that if the credit allowed by this section exceeds the taxes

imposed by this division reduced by all other credits allowed by

the provisions of this division, such excess shall be allowed

against the taxes imposed by this division for the next three

4 B-116

House Bill j003
succeeding years.

(b) For the purpose of this section, the term 'solar hot

water, heating and cooling equipment' means any hot water,

heating, cooling or heating and cooling equipment which meets the

definitive performance criteria prescribed pursuant to the

provisions of the Solar Heating and Cooling Demonstration Act of

1 974 (42 D.S.C.A. 5 5 0 1 , et seq.), and any amendments thereto,

or any other performance criteria established by the Secretary of

Revenue.

Sec. 5. Article 4 of Chapter | 05 of the North Carolina

General Statutes is hereby amended by adding thereto a new

section, G.S. |05-|5|.3, to read as follows:

"§ | 05— | 5 | . 3. Credit against p ersona l income tax for home

insulation , storm windows or stor m door s. — (a) During the period

from January |, |977, through December 3|, |978, any person (to

include partnerships) who installs new or additional insulation,

storm windows or storm doors (to include thermal pane windows and

doors) in any building located in North Carolina which was

constructed and occupied prior to January j, 1 9 7 7 , shall be

allowed as a credit against the taxes imposed by this division,

an amount egual to twenty-five percent (25*) of the cost of such

insulation, storm windows or storm doors; provided, that credit

allowed under this section shall not exceed one hundred dollars

($|00.00) on any single building or for each family dwelling unit

of a multi-dwelling building; provided further, that in order to

secure the credit allowed by this section the taxpayer must be

liable for payment of such insulation, storm windows or storm

doors and such payment must be made by the taxpayer during the

House Bill |003

B-117

5
tax year for which the credit is claimed.

(b) The Secretary of Revenue is hereby authorized and directed

to adopt rules and regulations requiring that said insulation,

storm windows or storm doors shall have a useful life of at least

three years and shall reduce heat loss or heat gain in accordance

with minimum standards prescribed by the Building Codes Council.

(c) In order to secure the credit allowed by this section,

receipts for the payment of such insulation, storm windows or storm doors containing a brief description of such insulation,

storm windows or storm doors must be provided upon the request of

the Secretary of Revenue.

(d) Notwithstanding any other provisions of this division, the

credit allowed by this section shall not exceed the amount of the

tax imposed by this division for the taxable year reduced by the

sum of all credits allowable under this division, except for

payments of tax made by or on behalf of the taxpayer."

Sec. 6. Article 4 of Chapter | 05 of the North Carolina

General Statutes is hereby amended by adding a new section, G.S.

J 05- | 30. 24, to read as follows:

" § | 05-|30.24. Credit against ' c orporate income tax for

insulation . stor m windows and s torm doors in business

b uilding s. -- (a) During the period from January |, |977, through

December 3|, j978, any corporation which installs new or additional insulation, storm windows or storm doors in any

building located in North Carolina which was constructed and

occupied prior to January |, |977, and which is used by the

corporation for commercial or business purposes shall be allowed

as a credit against the taxes imposed by this division, an amount

6 B-118 House Bill |003
equal to twenty-five percent (25%) of the cost of such

insulation, storm windows or storm doors; provided, that credit

allowed under this section shall not exceed one hundred dollars

($|00.00) on any single building or for each family dwelling unit

of a multi-dwelling building; provided further, that in order to

secure the credit allowed by this section the taxpayer must be

liable for payment of such insulation, storm windows or storm

doors and such payment must be made by the taxpayer during the

tax year for which the credit is claimed.

(b) The Secretary of Revenue is hereby authorized and directed

to adopt rules and regulations requiring that said insulation,

storm windows or storm doors shall have a useful life of at least

three years and shall reduce heat loss or heat gain in accordance

with minimum standards prescribed by the Building Codes Council.

(c) In order to secure the credit allowed by this section,

receipts for the payment of such insulation, storm windows or storm doors containing a brief description of such insulation,

storm windows or storm doors must be provided upon the request of

the Secretary of Revenue.

(d) Notwithstanding any other provisions of this division, the

credit allowed by this section shall not exceed the amount of the

tax imposed by this division for the taxable year reduced by the

sum of all other credits allowable under this division.”

Sec. 7. Chapter | 43 of the General Statutes is hereby

amended by adding a new section thereto, to read as follows;

"

§ | 43- | 39. 2. Enforcemen t of i nsulation requirements ; certificate for occupanc y; no electric service without

compliance . — (a) In addition to other enforcement provisions set

House Bill | 003

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forth xn this Chapter, no single family or multi-unit residential

building on which construction is begun in North Carolina on or

after January S * 1 9 7 8 , shall be occupied until it has been

certified as being in compliance with the minimum insulation

standards for residential construction, as prescribed in the

North Carolina State Building Code or as approved by the Building

Code Council as provided in G.S. |43-|38(e). It shall be the

duty of each county government and each municipality to provide

for a building inspection program for certification of compliance

with this section, either through a person in the county, city or joint inspection department who is responsible for enforcement of

the insulation and energy utilization standards of the State

Building Code or in any county or city which does not have an inspection department, through a person designated as the energy

and insulation inspector.

(b) No public supplier of electric service, including

regulated public utilities, municipal electric service and

electric membership corporations, shall connect for electric

service to an occupant any residential building on which

construction is begun on or after January S » S 978, unless said

building complies with the insulation reguirements of the North

Carolina State Building Code or of local building codes approved

by the Building Codes Council as provided in G.S. J 43- J 38(e), and

has been certified for occupancy in compliance with the minimum

insulation standards of the North Carolina State Building Code or

of any local modification approved as provided in G.S. 1 43-

| 38(e), by a person designated as an inspector pursuant to

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House Bill |003
subsection (a) of this section.

Sec. 8. Chapter | 43B of the General Statutes is hereby

amended by adding a new section thereto, to read as follows:

"§ |43B-447. Reporting of stocks of coal and p etroleum

fuels . —The Energy Division of the Department of Commerce may,

with the prior express approval of the Energy Policy Council and

the Governor, require that all coal and petroleum suppliers in

North Carolina supplying coal, motor gasoline, middle

distillates, residual oils and propane for resale within the

State file with the Energy Division, on forms prepared by the

Energy Division, accurate reports as to the stocks of coal and

petroleum products and storage capacities maintained by said

supplier, including said suppliers current inventory and stock

of said coal, motor gasoline, middle distillates, residual oils

and propane, the expected time such supplies will last under

ordinary distribution demand and the schedule for receiving

additional or replacement stocks. Such reports and the

information contained therein shall be proprietary information

available only to regular employees of the Energy Division,

except that aggregate tables or schedules consolidating

information from said reports may be released if they do not

reveal individual report data for any named supplier. It is

further the intent of this section that no information shall be

required from coal and petroleum suppliers, that is, at the time

such reports are requested, already on file with any agency,

commission, or department of State government.

It is the intent of this section that such reports be filed

only at such times as the Energy Policy Council and the Governor

House Bill |003

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determine that an energy crisis as defined in G.S. SI3B-20 exists

or may be imminent.

If any petroleum or coal supplier fails to file the accurate

reports as may be required by this section for more than |0 days

after the date on which any such report is due, the Secretary of

Commerce is authorized and empowered to petition the District

Court, Division of the General Court of Justice in the county in

which the principal office or place of business of said supplier

is located for a mandatory injunction compelling said supplier to

file said report."

Sec. 9. Chapter j 43A of the General Statutes is hereby

amended by adding a new section to read and be designated as follows

"

§ S 4 3A

80. 4. P rohibition of master meters for electri c and

natur al gas ser vice. —From and after September J, | 977 , in order

that each occupant of an apartment or other individual dwelling

unit may be responsible for his own conservation of electricity

and gas, it shall be unlawful for any new residential building,

as hereinafter defined, to be served by a master meter for

electric service or natural gas service. Each individual

dwelling unit shall have individual electric service with a separate electric meter and, if it has natural gas, individual

natural gas service with a separate natural gas meter, which

service and meters shall be in the name of the tenant or other

occupant of said apartment or other dwelling unit. No electric

supplier or natural gas supplier, whether regulated public

utility or municipal corporation or electric membership

corporation supplying said utility service, shall connect any

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House Bill | 003
residential building for electric service or natural gas service

through a master meter, and said electric or natural gas supplier

shall serve each said apartment or dwelling unit by separate

service and separate meter and shall bill and charge each

individual occupant of said separate apartment or dwelling unit

for said electric or natural gas service. A new residential

building is hereby defined for the purposes of this section as any building for which a building permit is issued on or after

September |, |977, which includes two or more apartments or other

family dwelling units. Provided, however, that any owner or

builder of a multi-unit residential building who desires to

provide central heat or air conditioning or central hot water

from a central furnace, air conditioner or hot water heater which

incorporates solar assistance or other designs which accomplish

greater energy conservation than separate heat, hot water, or air

conditioning for each dwelling unit, may apply to the North

Carolina Utilities Commission for approval of said central heat,

air conditioning or hot water system, which may include a central

meter for electricity or gas used in said central system, and the

Utilities Commission shall promptly consider said application and

approve it for such central meters if energy is conserved by said

design. This section shall apply to any dwelling unit normally

rented or leased for a minimum period of one month or longer,

including apartments, condominiums and townhouses, but shall not

apply to hotels, motels, dormitories, rooming houses or nursing

homes, or homes for the elderly.”

Sec. |0. Severability. If any provision of this act or

the application thereof to any person or circumstances is held

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II
invalid, the invalidity shall not affect other provisions or applications of the act which can be given effect without the

invalid provision or application, and to this end the provisions

of this act are severable.

Sec. |1. Sections 3, 4, 5 and 6 of this act shall be

made effective upon ratification for income years beginning on

and after January |, 1977. Each and every other section of this

act shall become effective on September |, 1 9 7 7

In the General Assembly read three times and ratified,

this the 29th day of June, (977.

JAMES. C> GREEN, SR.

James C. Green

President of the Senate

CARL J. STEWART, JR. __________

Carl J. Stewart, Jr.

Speaker of the House of Representatives

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House Bill | 003
NORTH DAKOTA HB 1069

Forty-Fifth Legislative Assembly, State of North Dakota begun and held at "the Capitol in the City of Bismarck, on Tuesday, the fourth day of

January, one thousand nine hundred and seventy-seven.

HOUSE BILL NO. 1069

(Legislative Council)

(Interim Committee on Natural Resources)

AN ACT to provide for solar easements, and for the contents of instruments creating those easements.

BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF THE

STATE OF NORTH DAKOTA:

SECTION 1. SOLAR EASEMENT - CREATION.) Any easement obtained

for the purpose of exposure of a solar energy device to the direct

rays of the sun shall be created in writing and shall be subject to

the same conveyancing and instrument recording requirements as other

easements

SECTION 2. CONTENTS.) Any instrument creating a solar ease- ment shall include, but shall not be limited to, all of the following :

1. The vertical and horizontal angles, expressed in

degrees, at which the solar easement extends over the

real property subject to the solar easement.

2. Any terms, conditions, or both under which the solar

easement is granted or will be terminated.

3. Any provisions for compensation of the owner of the

property benefiting from the solar easement in the

event of interference with the enjoyment of the solar

easement, or compensation of the owner of the property

subject to the solar easement for maintaining the

solar easement.

SECTION 3. DEFINITION.) For purposes of this Act, the 'term

"solar energy device" means the device, mechanism, or apparatus designed to receive the direct rays of the sun and convert those rays

into heat, electrical, or other form of energy for the purpose of

providing heating, cooling, or electrical power.

APPROVED MARCH 197...7

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NORTH DAKOTA HB 1479

Forty-Fifth Legislative Assembly, State of North Dakota begun and held at the Capitol in the City of Bismarck, on Tuesday, the fourth day of

January, one thousand nine hundred and seventy-seven.

HOUSE BILL NO. 1479

(Metzger)

AN ACT to provide an income tax credit for the installation of solar

or wind energy devices.

HE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF THE

STATE OF NORTH DAKOTA:

SECTION 1. INCOME TAX CREDIT FOR INSTALLATION OF SOLAR OR

WIND ENERGY DEVICES.) Any taxpayer filing a North Dakota income

fax return pursuant to the provisions of chapter 57-38 may claim a credit for the cost of a solar or wind energy device installed in a building or on the premises of a building owned by the taxpayer.

'the credit provided in this section shall be in an amount equal to

Five percent per year for two years of the actual cost of acquisition and installation of the solar or wind energy device and shall

be subtracted from any income tax liability of the taxpayer as determined pursuant to the provisions of chapter 57-38. For the

purposes of this Act, "solar or wind energy device" means a system

or mechanism or series of mechanisms designed to provide heating or cooling or to produce electrical or mechanical power, or any combination of these, or to store any of these, by a method which converts

the natural energy of the sun or wind. If a solar or wind energy

device is a part of a system which uses other means of energy, only

that portion of the total system directly attributable to the cost

of the solar or wind energy device shall be included in determining

the amount of the credit. The costs of installation shall not

Include costs of redesigning, remodeling, or otherwise altering the

structure of a building in which a solar or wind energy device is

Installed.

APPROVED MARCH 197 7

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•*ur " ^ ^

vJxlifiilU, Resolution

OKLAHOMA HJR 1013

ENROLLED HOUSE JOINT

RESOLUTION NO. 1013 BY: WICKERSHAM of the House

and

CROW of the Senate

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A JOINT RESOLUTION RELATING TO THE STATE

DEPARTMENT OF ENERGY; STATING THE PURPOSE;

COMMISSIONING THE STATE DEPARTMENT OF ENERGY TO

HAVE A COST ANALYSIS PREPARED AS TO THE MORE

EFFICIENT USE OF ALTERNATE SOURCES OF ENERGY, BUT

IN NO EVENT TO IMPEDE THE ALREADY EXISTING SOURCES

OF ENERGY IN THE STATE, OR WHICH ARE BEING

DEVELOPED; AND PROVIDING FOR SEVERABILITY.

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WHEREAS , the sources of energy in the state are constantly

diminishing; and

WHEREAS , the operation of state government necessitates a continuing supply of energy; and

WHEREAS, experts in the fields of science and technology have

proved that alternate sources of energy to those now in common use

are efficient, abundant and feasible as a source of power; and

WHEREAS, the State Department of Energy has already been directed

pursuant to Section 3370 of Title 74 of the Oklahoma Statutes to

develop such data as may be required to coordinate, promote and

develop effective statewide energy conservation programs, and analyze

and evaluate such programs

NOW, THEREFORE, BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES

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AND THE SENATE OF THE 1ST SESSION OF THE 36TH OKLAHOMA LEGISLATURE:

SECTION 1. The State Department of Energy is hereby commissioned

to conduct a study of alternative and supplemental energy sources

such as nuclear and solar energy for possible use by state boards and

agencies

In no event is this study to impede the construction or development of existing energy sources in any state agency or subdivision of state government.

The study shall be commenced at the start of the next fiscal year

and shall be concluded by the end of such fiscal year. Copies of the

completed study shall be submitted to the Governor and each member of

the Standing Committee of the Legislative Council on Business,

Industry and Labor Relations.

SECTION 2. The provisions of this Resolution are severable and

if any part or provision hereof shall be held void the decision of

the court so holding shall not affect or impair any of the remaining

parts or provisions of this Resolution.

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OKLAHOMA HB 1322

An Act

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ENROLLED HOUSE

BILL NO. 1322 BY: CRAIGHEAD, NANCE,

HAMMONS, HENRY, ARNOLD,

COWAN, CUMMINGS, DUCKETT,

BAUGHMAN, STEWARD, RIGGS,

WICKERSHAM, McCALEB

,

HASTINGS and HOOD of the

House

and

CROW, BOATNER, CAPPS,

GRANTHAM, LUTON, TERRILL

and PIERCE of the Senate

AN ACT RELATING TO REVENUE AND TAXATION; DEFINING

SOLAR ENERGY DEVICE; PROVIDING FOR A TAX CREDIT

THEREFOR UNDER CERTAIN CIRCUMSTANCES; REQUIRING AN

ITEMIZED ACCOUNTING OF CERTAIN COSTS; REQUIRING

CERTAIN INSPECTIONS; AUTHORIZING THE CARRYING

FORWARD OF THE TAX CREDIT TO SUBSEQUENT YEARS

UNDER CERTAIN CONDITIONS; PROVIDING FOR THE FILING

OF JOINT RETURNS; PROVIDING AN EXPIRATION DATE;

PROHIBITING PUBLIC UTILITY RATE INCREASES OR

SURCHARGES UNDER CERTAIN CIRCUMSTANCES; DIRECTING

CODIFICATION; AND PROVIDING ’AN EFFECTIVE DATE.

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EE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:

SECTION 1 . As used in this act, "solar energy device" means a system or series of mechanisms primarily designed to provide heating

or cooling, electrical or mechanical power, or any combination

thereof by means of collecting, transferring or storing solar

generated energy for such purposes.

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SECTION 2. A. There shall be allowed to each resident

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individual, who is not a dependent of another taxpayer, a credit

against the tax imposed by Section 2355 of Title 68 of the Oklahoma

Statutes of not to exceed twenty-five percent (25%) of the cost of a so lair energy device, such credit not to exceed a total of Two

Thousand Dollars ($2,000.00). The credit may only be claimed once

for one principal private residence, on which homestead exemption is

claimed and allowed, in one (1) taxable year.

B. An itemized accounting of the cost and an affidavit attesting

to the facts thereof shall be furnished to the taxpayer by the person

providing the solar energy device. The itemized accounting shall

include the amount properly attributable for the cost of

-construction, reconstruction, remodeling, installation and

I acquisition of the solar energy device.

C. Field supervisors of the Corporation Commission, as provided

jby subsection (k) of Section 149 of Title 52 of the Oklahoma

Jstatutes, may make on-site inspections of the solar energy devices

(before the tax credit is granted, as provided by subsection A of this

It Section. No additional new employees of said Corporation Commission

imay be hired for such inspections. Said field supervisors may make

written certification to the Oklahoma Tax Commission that the costs

of installing the solar energy devices are proper for such use and

may be claimed as a tax credit.

D. If the allowable tax credit exceeds the taxes due, or if

there are no state taxes due on the taxpayer's income, the amount of

the claim not used as an offset against the income taxes of a taxable

year may be carried forward as a credit against subsequent income tax

'liability for a period not to exceed five (5) years.

l| E. A husband and wife who file separate returns for a taxable

year in which they could have filed a joint return may each claim

only one-half (1/2) of the tax credit that would have been allowed

for a joint return.

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j S ECTION 3 . The tax credit provided by this act shall expire for

all taxable years after December 31, 1987.

SECTION 4 . No public utility shall increase rates charged or

enforce a surcharge on the basis of the use or installation of a solar energy device by a consumer.

SECTION 5 . Sections 1 through 3 of this act shall be codified in

the Oklahoma Statutes as Sections 2357.1 through 2357.3 of Title 68,

and Section 4 of this act shall be codified in the Oklahoma Statutes

as Section 156 of Title 17, unless there is created a duplication in

numbering.

SECTION 6 . This act shall apply to all taxable years ending

'after December 31, 1977.

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OREGON SB 339

A-Eng. SB 339 [2] A BILL FOR AN ACT

Relating to taxation; creating new provisions; and amending sections 1 and 2, chapter

460, Oregon Laws 1975. Be It Enacted by the People of the State of Oregon;

SECTION 1. Sections 2 to 6 of this Act are added to and made a part of ORS

469.010 to 469.140. SECTION 2. As used in sections 2 to 6 of this 1977 Act:

(1) "Alternative energy device” means any system, mechanism or series of mechanisms which uses solar radiation, wind or geothermal resource as a source for

space heating, water heating, cooling, electrical energy or any combination thereof for a

dwelling which source meets or exceeds 10 percent of the total energy requirements for

the dwelling.

(2) "Dwelling” means real or personal property ordinarily inhabited as a principal

or secondary residence and located within this state. SECTION 3. (1) For the purposes of carrying out the provisions of sections 2 to 6 of

this 1977 Act, the Department of Energy shall adopt rules prescribing minimum

performance criteria for alternative energy devices for dwellings.

(2) The department, in adopting rules under this section for solar heating and

cooling systems, shall take into consideration applicable standards of federal

performance criteria prescribed pursuant to the provisions of section 5506, title 42,

United States Code (Solar Heating and Cooling Act of 1974).

SECTION 4. (1) Any person may apply to the department for certification under

section 5 of this 1977 Act of an alternative energy device if such person intends to

install an alternative energy device in his dwelling.

(2) Applications for certification shall be made in writing on a form provided by the

department and shall contain:

(a) A statement that the applicant intends to install an alternative energy device in

his dwelling;

(b) A description of the alternative energy device, including but not limited to, the

materials incorporated therein, equipment and mechanism made a part thereof and the

operational procedure thereof; and

(c) The actual cost of the alternative energy device.

(3) The director may require such further information as the director considers

necessary prior to issuance of a certificate.

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[3] A-Eng. SB 339

SECTION 5. (1) Within 30 days of the receipt of an application for certification

filed pursuant to section 4 of this 1977 Act, the director may require the submission of

plans and specifications and, after examination thereof, may request corrections and

revisions of the plans and specifications necessary to bring the alternative energy

device into compliance with the standards of performance criteria adopted by the

department pursuant to section 3 of this 1977 Act.

(2) The director shall act on an application for certification before the 120th day

after filing of the application under section 4 of this 1977 Act. The action of the director

shall include certification of the actual cost of the alternative energy device. Under

extraordinary circumstances, an additional 30-day period may be allowed for the

director to act on an application in which case the director shall so notify the applicant.

Such notice shall include a finding setting forth the extraordinary circumstances.

(3) If the director rejects an application for certification, or certifies a lesser actual

cost of the alternative energy device than was claimed in the application, the director

shall cause written notice of his action, together with a statement of the findings and

reasons therefor, to be sent by registered or certified mail to the applicant. Failure of

the director to act constitutes approval of the application.

(4) If the application is rejected for any reason, including the information furnished

by the applicant as to the cost of the alternative energy device, or if the applicant is

dissatisfied with the certification of actual cost, then, within 60 days of the date of

mailing of the notice under subsection (3) of this section, the applicant may appeal the

rejection pursuant to the provisions of ORS chapter 183 governing contested cases.

(5) If the director approves an application for certification of an alternative device,

the director shall certify such device.

(6) A certificate issued under this section shall be effective for purposes of tax relief

in accordance with section 8 of this 1977 Act. SECTION 6. (1) Pursuant to the procedures for a contested case under ORS chapter

183, the director may order the revocation of the certificate issued under section 5 of

this 1977 Act if the director finds that:

(a) The certification was obtained by fraud or misrepresentation; or

(b) The holder of the certificate has failed substantially to install or operate the

alternative energy device in compliance with the plans, specifications or procedures

specified in the certificate.

(2> As soon as the order of revocation under this section becomes final, the director

shall give notice thereof to the Department of Revenue.

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A-Eng. SB 339 [4]

(3) If the certification of an alternative energy device is ordered revoked pursuant

to paragraph (a) of subsection (1) of this section, all prior tax relief provided to the

holder of the certificate by virtue of such certificate shall be forfeited and the Department of Revenue shall proceed to collect those taxes not paid by the certificate

holder as a result of the tax credit relief under section 8 of this 1977 Act.

(4) If the certification of an alternative energy device is ordered revoked pursuant

to paragraph (b) of subsection (1) of this section, the certificate holder shall be denied

any further tax credit relief under section 8 of this 1977 Act. SECTION 7. Section 8 of this Act is added to and made a part of ORS chapter 316. SECTION 8. (1) A resident individual shall be allowed a credit against the taxes

otherwise due under this chapter, based upon the cost of the alternative energy device

which has been certified under sections 2 to 6 of this 1977 Act.

(2) To qualify for the credit under this section:

(a) The alternative energy device must be constructed, installed and operated in

accordance with the provisions of sections 2 to 6 of this 1977 Act and a certificate issued

thereunder;

(b) The taxpayer who is allowed the credit must be the owner or contract purchaser

of the dwelling served by the alternative energy device; and

(c) The taxpayer must claim the credit in the tax year during which the alternative

energy device which has been certified under sections 2 to 6 of this 1977 Act is placed in

service.

(3) The taxpayer who is allowed the credit shall not be entitled to more than one

credit under this section in any one taxable year.

(4) The credit allowed under this section shall not exceed the lesser of:

(a) Twenty-five percent of the actual cost of the acquisition, construction and

installation of the alternative energy device; or

(b) $1,000.

(5) A credit under this section may be claimed by a taxpayer for an alternative

energy device in those tax years which begin on or after January 1, 1978, but prior to

January 1, 1985.

(6) The credit provided by this section shall not affect the computation of basis for

the dwelling under this chapter.

(7) The credit allowed in any one year shall not exceed the tax liability of the

taxpayer.

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[5] A-Eng. SB 339

(8) Any tax credit otherwise allowable under this section which is not used by the

taxpayer in a particular year may be carried forward and offset against the taxpayer’s

tax liability for the next succeeding tax year. Any credit remaining unused in such next

succeeding tax year may be carried forward and used in the second succeeding tax year, and likewise any credit not used in that second succeeding tax year may be carried

forward and used in the third succeeding tax year, and any credit not used in that third

succeeding tax year may be carried forward and used in the fourth succeeding tax year, and any credit not used in that fourth succeeding tax year may be carried forward and

used in the fifth succeeding tax year, but may not be carried forward for any tax year

thereafter.

(9) A nonresident shall be allowed the credit under this section in the proportion

provided in subsection (6) of ORS 316.117.

(10) If a change in the taxable year of a taxpayer occurs as described in ORS

316.215, or if the department terminates the taxpayer’s taxable year under ORS

314.440, the credit allowed by this section shall be prorated or computed in a manner

consistent with ORS 316.215.

(11) If a change in the status of a taxpayer from resident to nonresident or from

nonresident to resident occurs, the credit allowed by this section shall be determined in

a manner consistent with ORS 316.397.

(12) A husband and wife who file separate returns for a taxable year may each

claim a share of the tax credit that would have been allowed on a joint return in

proportion to the contribution of each. However, a husband or wife living in his or her

separate principal residence may claim the tax credit in the same amount as permitted

a single person.

Section 9. Section 1, chapter 460, Oregon Laws 1975, is amended to read:

Sec. 1. Property equipped with a solar energy heating or cooling system is exempt

from ad valorem taxation in an amount that equals any positive amount obtained by

subtracting the true cash value of the property as if it [had a conventional were not

equipped with a solar heating or cooling system from the true cash value of the

property with the solar heating or cooling system.

Section 10. Section 2, chapter 460, Oregon Laws 1975, is amended to read:

Sec. 2. This Act applies to assessment years beginning on or after January 1, 1976,

but prior to [January 1, 1986[ January 1, 1998.

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OREGON SB 477

B-Eng. SB 477 [2] A BILL FOR AN ACT

Relating to home loans to veterans. Be It Enacted by the People of the State of Oregon:

SECTION 1. Section 2 of this Act is added to and made a part of ORS chapter 407. SECTION 2. (1) Notwithstanding the maximum loan amount allowed under ORS

407.040, a borrower is entitled to subsequent loans, not to exceed a total of $3,000/ for

the purpose of installing or connecting an alternative energy device for a home. The

security for the loan shall consist of real property and shall include the home for which

the alternative energy device is installed or connected.

(2) For the purposes of carrying out the provisions of this section, the director, with

the advice and assistance of the Department of Energy, shall adopt rules prescribing

minimum performance criteria for alternative energy devices for homes. The director may contract with the Department of Energy for certification of alternative energy

devices which comply with the rules adopted under this subsection.

(3) As used in this section, "alternative energy device” means any system,

mechanism or series of mechanisms which uses solar radiation, wind or geothermal

resources as a source for space heating, water heating, cooling, electrical energy or any

combination thereof for a home which source meets or exceeds 10 percent of the total

energy requirements for the home.

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OREGON SB 572

B-Eng. SB 572 [2] A BELL FOR AN ACT

/ Relating to energy; appropriating money; and prescribing an effective date. Be It Enacted by the People of the State of Oregon:

SECTION 1. Sections 1 to 21 of this 1977 Act shall be known as the Oregon Energy

Conservation and Production Act of 1977. SECTION 2. As used in this 1977 Act, unless the context requires otherwise:

(1) "Alternative energy project” means a project for the conversion or development

of an energy resource into a usable nonelectric form of energy.

(2) "Commercial lending institutions” means any bank, mortgage banking

company, trust company, savings bank, savings and loan association, credit union,

national banking association, federal savings and loan association or federal credit

union maintaining an office in this state.

(3) "Conservation project” means a project for the saving of energy through

weatherization.

(4) "Director” means the Director of the Department of Energy.

(5) "Development project” means a project for:

(a) The development of an energy resource or an energy resource site for use in the

generation of electric energy; or

(b) The generation, storage, transmission or distribution of electric energy from an

energy resource.

(6) "Energy resource” means any nonnuclear natural resource, industrial waste,

industrial process steam or heat or agricultural waste or product within this state, used

or usable for the production of energy and includes, but is not limited to, a

hydroelectric, pumped storage, wave, tidal, wind, solid waste, wood, straw or other

fiber, coal, geothermal or solar resource.

(7) "Energy resource site” means a site within this state at which an energy

resource is developed.

(8) "Person” has the same meaning as given in ORS 469.020.

(9) "Utility” means any individual, partnership, joint venture, corporation, private

or public service company, political subdivision, municipal corporation, agency, people’s

utility district, or any other entity, public or private, engaged in, or authorized to

engage in, generating, transmitting, or distributing electric energy to or for the public

in this state.

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[3] B-Eng. SB 572

(10) "Weatherization” means the installation of items designed to improve energy

utilization in the space heating of structures, including but not limited to calking,

weatherstripping, insulation and double glazed windows.

SECTION 3. (1) With the advice of the Public Utility Commissioner of Oregon, the

State Geologist, the Water Resources Director and the director, the Governor shall

designate and may from time to time revise designations of cost effective energy

resources that may be developed for the generation of electric energy by utilities and,

subject to other applicable provisions of law governing such development projects, the

specific development projects that may be undertaken by utilities pursuant to this 1977

Act.

(2) In designating development projects pursuant to subsection (1) of this section,

the Governor shall endeavor to:

(a) Designate development projects which he determines, through a net energy

analysis, will provide maximum conservation of energy resources with the maximum

generation of electric energy.

(b) Designate a sufficient number of development projects as he determines are

necessary to meet the needs of the state.

(c) Designate wherever possible small scale projects.

(d) Designate wherever possible projects within the service area where the electric mergy will be used.

(e) Designate projects having the least adverse environmental impact.

(f) Designate wherever possible cogeneration development projects to be undertaken

by utilities in cooperation with industry.

SECTION 3a- (1) It is the policy of the State of Oregon that weatherization of

heated structures within this state be financed through private enterprise including

commercial lending institutions, to the extent they have resources available and are

willing to voluntarily commit such resources.

(2) If the Director of Commerce certifies that a commercial lending institution does

not have sufficient funds available to satisfy requests for weatherization improvement

loans, such institution may apply to the director for a loan from the funds described in

section 10 of this 1977 Act for the purpose of maintaining its weatherization program. A loan approved pursuant to this subsection shall be made according to the terms and

subject to the conditions imposed by the director.

(3) If the director certifies that commercial lending institutions are unable or

unwilling to loan for weatherization of specific structures, the director may provide

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B-Eng. SB 572 [4]

funds as provided in section 4 of this 1977 Act to facilitate weatherization of such

structures. SECTION 4. The director, at the request of and in cooperation with a utility, shall

design a conservation project for such utility which will:

(1) Provide that all consumers of the utility on an equitable basis may borrow funds

from the utility for weatherization to the extent that such funds are made available to

the utility pursuant to section 6 of this 1977 Act.

(2) Provide for a promissory note to be executed by consumers to the utility to

secure weatherization improvements, set an interest rate on funds lent for

weatherization and provide for the repayment of loans through a surcharge to periodic

utility bills for a period not exceeding 10 years.

(3) Provide for the type of weatherization improvements allowed and the maximum

amount of individual loans not to exceed $2,500.

(4) Provide for consumer eligibility requirements, direct payment by the utility of

weatherization contractors and installers and establish a system of certification by the

utility to insure workmanlike completion of weatherization improvements.

(5) Require utilities to remit to the director consumer payments on weatherization

loans included in periodic utility bills.

(6) Set the amount of funds necessary for the utility to administer the project

including a reserve for bad debts and collection. SECTION 5. (1) With the advice of the director, the Governor shall designate and

may from time to time revise designation of the energy resources that may be developed

for the production of nonelectrical energy and, subject to other applicable provisions of

law governing such projects, the specific alternative energy projects that may be

undertaken pursuant to this 1977 Act.

(2) In designating alternative energy projects pursuant to subsection (1) of this

section, the Governor shall endeavor to:

(a) Designate alternative energy projects which utilize geothermal resources for

space heating.

(b) Designate energy resources which are not in general commercial use with

emphasis on possible conversion of agricultural and other wastes into usable fuels.

(c) Follow the applicable directives in paragraphs (a) to (f) of subsection (2) of

section 3 of this 1977 Act. SECTION 6. (1) Any utility, individually or in conjunction with any person, may

apply to the director for a loan of funds with which to undertake a development project

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[5] B-Eng. SB 572

designated by the Governor pursuant to section 3 of this 1977 Act or a conservation

project formulated pursuant to section 4 of this 1977 Act. The utility shall make the

application in such form and include such information as the director may require.

(2) Any person or utility may apply to the director for a loan of funds with which to

undertake an alternative energy project designated by the Governor pursuant to section

5 of this 1977 Act. The applicant shall submit such information in such form as the

director may require.

(3) Subject to ORS 757.495, if after reviewing the application and any other

pertinent information, the director determines that a loan of funds pursuant to this

1977 Act would assist in the generation of electric energy, the saving of electric energy

or the creation of nonelectric energy and would be in the public interest, the director

shall approve a loan to the applicant from funds described in section 10 of this 1977

Act. A loan approved pursuant to this subsection shall be made according to the terms and subject to the conditions imposed by the director.

(4) In maintaining a program for approving loans of funds to utilities for

development and conservation projects, the director shall endeavor to loan to each

utility a percentage of the total funds that become available for such projects under the program equal to the percentage of electric energy supplied by the utility to customers

within this state on the date of such loan.

(5) In allocating funds for conservation, development and alternative energy

projects, the director in cooperation with participating utilities or other applicants shall

approve projects that provide the greatest long-term benefit to the people of the State of

Oregon.

SECTION 7. In administering this 1977 Act the director:

(1) May adopt necessary rules as provided in ORS 183.310 to 183.500;

(2) May apply for, accept and disburse any private or federal assistance, gifts or

grants, subject to the terms and conditions thereof, available for the performance of the

functions of the Governor or director under this 1977 Act;

(3) Shall gather and provide the public with information concerning ways in which

conservation of energy resources and energy can be achieved; and

(4) Shall insure through contract provision or rule that electric energy generated or

sold pursuant to this 1977 Act will benefit local Oregon consumers. SECTION 8. Funds which have not been applied for pursuant to section 6 of this

1977 Act and which remain available for application two years after the effective date

of this 1977 Act, may be used by the director as described in section 9 of this 1977 Act,

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if the Governor determines state action is necessary to meet the energy needs of the

state.SECTION 9. (1) Subject to applicable provisions of law, the director shall perform

such of the following functions as the Governor directs pursuant to section 8 of this

1977 Act:

(a) Acquire, by purchase, lease or gift, designated electrical energy resource sites

within the state.

(b) Develop, separately or in conjunction with any utility or the United States,

designated electrical energy resources within the state and acquire, construct, maintain

or operate electric energy generation plants, electric energy storage facilities and

transmission lines in connection therewith.

(2) The director shall fix rates and charges for the sale or disposal of electric energy

sold pursuant to this section and shall, prior to any other disposal, offer for sale to each

utility a percentage of the total of such electric energy that is equal to the percentage of

electric energy supplied by the utility to customers within this state on the date of the

sale.SECTION 10. There is established the Energy Conservation and Production Fund.

All moneys from the sale of bonds under section 11 of this 1977 Act and all moneys

received by the director pursuant to section 7 of this 1977 Act shall be paid to the credit

of the Energy Conservation and Production Fund. All moneys in the fund are

appropriated continuously to the director for the purpose of carrying out the provisions

of sections 6 and 8 of this 1977 Act. SECTION 11. (1) The director shall issue and sell such general obligation bonds of

the State of Oregon of the kind and character and within the limits prescribed by

Article XI-D of the Oregon Constitution as are necessary to carry out its provisions and

the provisions of sections 6 and 8 of this 1977 Act.

(2) Upon his determination thereof, the director shall certify that sufficient funds

are available for loans to undertake projects approved pursuant to this 1977 Act. SECTION 12. Except as provided in section 16 of this 1977 Act, all moneys

obtained from the sale of bonds under sections 11 to 19 of this 1977 Act shall

immediately be paid over to the State Treasurer and by him credited to the Energy

Conservation and Production Fund. Such moneys shall be used only for the purposes

stated in sections 6 and 8 of this 1977 Act. Pending the use of such moneys for the

proper purposes, such moneys may be invested in the manner provided by law.

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[7] B-Eng. SB 572

SECTION 13. All bonds issued under sections 11 to 19 of this 1977 Act shall

contain a direct promise of the State of Oregon to pay the face value thereof, with

interest thereon at such rate or rates, payable semiannually, as the director considers

appropriate. The principal of and the interest upon the bonds, when due, shall be paid

at the fiscal agency of the State of Oregon, in the City and State of New York. The

charges imposed by such agency for its services shall be paid, upon approval by the

State Treasurer, from the Energy Conservation and Production Sinking Fund.

SECTION 14. Each issue of bonds under sections 11 to 19 of this 1977 Act shall be

payable in such principal instalments and upon such maturity date or dates as shall be

determined by the director; provided that the earliest maturity date of any of the bonds

of an issue shall be not less than one year and the final maturity date not more than 30

years from the date of issue thereof. In his discretion, the director may issue the bonds,

as provided in QRS 286.040, with reservation of the right to redeem the bonds for

retirement or refunding purposes prior to the final date or dates of maturity thereof. The bonds and the appurtenant coupons shall be negotiable in form and shall embody

an absolute and unconditional promise of the State of Oregon to pay the principal of

and the interest upon the bonds, when due, in any coin or currency which, at the time of

payment, is legal tender for the payment of public and private debts within the United

States of America. The bonds shall be executed with the facsimile signatures of two of

the three officers designated in ORS 286.050, and with the manual signature of the

other of such officers, as agreed upon among them. The bonds shall bear coupons

evidencing the interest to become due thereon for each instalment thereof. The first

coupon of each issue of bonds may be for a period of more or less than six months but of

not more than one year, if, in the judgment of the director, the issuance of the bonds

with such coupons is advisable. The coupons shall be executed with the facsimile

signature, with the title of his office thereunder, of each of the officers designated in ORS 286.050. Bonds issued under sections 11 to 19 of this 1977 Act and the interest

coupons annexed thereto, bearing the signatures of officers in office on the date of

execution of the bonds shall be valid and legally binding obligations, notwithstanding

that before delivery of the bonds to the purchasers thereof any or all of the officers have

ceased to be such. SECTION 15. The State Treasurer shall make payment of the principal of and the

interest on any bond issued under sections 11 to 19 of this 1977 Act from the Energy

Conservation and Production Sinking Fund.

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B-Eng. SB 572 [8] SECTION 16. The director may issue refunding bonds for the purpose of refunding

outstanding bonds issued under sections 11 to 19 of this 1977 Act. The refunding bonds

may be sold in the same manner as other bonds are sold under sections 11 to 19 of this 1977 Act. All moneys obtained from the sale of refunding bonds shall immediately be

paid over to the State Treasurer and by him credited to the Energy Conservation and

Production Sinking Fund. The issuance of the refunding bonds, the maturity date, and

other details thereof, the rights of the holders thereof, and the duties of the Governor,

Secretary of State and State Treasurer with respect thereto, shall be governed by the

other provisions of sections 11 to 19 of this 1977 Act, in so far as such provisions are

applicable. The refunding bonds may be issued to refund bonds originally issued or to

refund bonds previously issued for refunding purposes. Pending the use of moneys

obtained from the sale of refunding bonds for the proper purposes, such moneys may be

invested in the manner provided by law. SECTION 17. The director shall provide such method as he considers appropriate

for the advertisement by newspaper of each issue of bonds under sections 11 to 19 of

this 1977 Act before the issue is sold and shall require such deposit with each bid

therefor as he considers adequate to insure the fulfillment thereof. Prior to

advertisement of any of the bonds for sale, the director in his discretion may publish in

one or more financial newspapers in the City and State of New York a statement

showing the current financial condition of the State of Oregon. The advertisement of

the proposed sale of the bonds shall be published for a period of not less than 10 days

and shall contain a provision to the effect that the director, in his discretion, may reject

any or all bids received by him in pursuance of such advertisement. In the event of such

rejection, the director may readvertise for bids for the bonds in the form and manner

set forth in this section, as many times as, in the judgment of the director, may be

necessary to effect a satisfactory sale. None of the bonds may be sold at private sale;

but they may be sold to the state, either in registered or in coupon form, without

advertisement thereof for public sale, at such interest rate or rates, not exceeding an

effective rate, computed upon a single interest basis, of the prime interest rate less one and one-half percent, payable semiannually, and at such price, not lower than that

specified in this section, as shall be agreed upon by the director and the State

Treasurer. The bonds, including refunding bonds, may be sold to any bidder or to the

state at a price of not less than the par value thereof and the full amount of the accrued

interest thereon.

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[9j B-Eng. SB 572

SECTION 18. The director shall compute and determine in January of each year,

after the sale of bonds under sections 11 to 19 of this 1977 Act, the amount of principal

and interest which will fall due during such year on bonds then outstanding and unpaid

and dial] maintain or hold in the Energy Conservation and Production Sinking Fund

sufficient moneys to pay such maturing obligations.

SECTION 19. No bonds shall be issued or sold under sections 11 to 19 of this 1977

Act nor indebtedness incurred thereunder, which, singly or in the aggregate with

previous debts or liabilities incurred for the purposes of carrying out the provisions of

sections 6 and 8 of this 1977 Act shall exceed any limitation provided in the Oregon

Constitution at the date of the issuance and sale of such bonds. If the maximum

aggregate principal sum of bonds authorized to be issued under sections 11 to 19 of this

1977 Act exceeds any limitation provided in the Oregon Constitution, bonds shall be

issued under sections 11 to 19 of this 1977 Act, in the aggregate principal sum of not to

exceed that authorized under the limitation provided in the Oregon Constitution. SECTION 20. (1) There hereby is created the Energy Conservation and Production

Sinking Fund, separate and distinct from the General Fund, to provide for payment of:

(a) Administrative expenses of the director and the State Treasurer in carrying out

the duties, functions and powers imposed by sections 11 to 19 of this 1977 Act.

(b) Principal and interest of all bonds issued pursuant to the provisions of sections

11 to 19 of this 1977 Act.

(2) The fund created by subsection (1) of this section shall consist of:

(a) Such moneys obtained from the sale of refunding bonds and any accrued interest

on such bonds.

(b) Moneys received in repayment of loans approved pursuant to section 6 of this

1977 Act.

(c) Moneys received from sales of energy pursuant to section 9 of this 1977 Act.

(d) Moneys received from ad valorem taxes levied pursuant to Article XI-D of the Oregon Constitution, and all moneys that the Legislative Assembly may provide in lieu

of taxes.

(3) The moneys referred to in subsection (2) of this section are continuously

appropria ad fcr the director and the State Treasurer for the purposes provided in

subsection (1) of this section. SECTION 21. If there are insufficient funds in the Energy Conservation and

Production Sinking Fund to make the payments referred to in subsection (1) of section

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B-Eng. SB 572 [10]

20 of this 1977 Act, the director or the State Treasurer may request the funds necessary

2 for such payments from the Emergency Board.

3 SECTION 22. Sections 1 to 21 of this Act are added to and made a part of ORS

4 chapter 469.

5 SECTION 23. This Act becomes effective on the date that the amendment to the

6 Oregon Constitution proposed by Senate Joint Resolution 32 of the Fifty-ninth

7 Legislative Assembly becomes effective.

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OREGON SJR 18

A-Eng. SJR 18 [2] SENATE JOINT RESOLUTION 18

Whereas the conservation of energy and energy resources is of vital importance to

the people of the State of Oregon; and

Whereas new sources of energy are being explored and developed in order to

maintain the quality of life of the people of the State of Oregon; and

Whereas it is to the benefit of the people of the State of Oregon to encourage the

use of alternative energy sources by private citizens; and

Whereas solar energy has been determined to be a viable alternative energy source

for the purposes of heating and cooling; now, therefore. Be It Resolved by the Legislative Assembly of the State of Oregon:

That the Director of Extension Services at Oregon State University with assistance

from the University of Oregon is directed to formulate information relating to the

construction and use of solar energy heating and cooling systems and to require that

county extension agents distribute such information to the public.

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OREGON S JR 32

(not approved by the voters)

A-Eng. SJR 32 [2] SENATE JOINT RESOLUTION 32

Be It Resolved by the Legislative Assembly of the State of Oregon:

Paragraph 1. Sections 1, 2 and 3, Article XI-D of the Constitution of the State of

Oregon, are repealed, and the following sections are adopted in lieu thereof: SECTION 1. (1) The Legislative Assembly shall by law provide for the management, development and conservation of natural energy resources which are

nonnuclear in nature. Such provisions shall enable development of hydroelectric,

geothermal, solar and other natural energy resources available within the State of Oregon and for that purpose may authorize allocation of state funds to public or private

utilities or agencies for the development or conservation thereof, except that priority

shall be given in distribution of both the funds allocated and the energy developed to

the public and private utilities or agencies operating within the State of Oregon in whole or in part in proportion to the share of Oregon’s energy demands each such

utility or agency supplies at the time of the enactment of this section.

(2) Notwithstanding the limitations contained in sections 7 and 8, Article XI of this

Constitution, the credit of the state may be loaned and indebtedness incurred in an amount not to exceed, at any time, one and one-half percent of the true cash value of all

taxable property in the state for the purpose of providing funds with which to carry out

the provisions of this Article. SECTION 2. Bonds issued pursuant to section 1 of this Article shall be the direct

obligation of the State of Oregon and shall be in such form, run for such periods of time

and bear such rates of interest as shall be provided by law. Such bonds may be refunded

with bonds of like obligation.

SECTION 3. Ad valorem taxes shall be levied annually upon all taxable property

within the State of Oregon in sufficient amount to provide for the repayment of

principal and interest of the bonds issued pursuant to section 1 of this Article. The

Legislative Assembly may provide other revenues to supplement or replace such tax

levies.

Paragraph 2. The amendment proposed by this resolution shall be submitted to the

people for their approval or rejection at the next regular general election held

throughout the state.

B-147
RHODE ISLAND SB 1232A

£?iatp of lUjoite 3felatth, &r.

In General Assembly

JANUARY SESSION. Jl. D. 19 91

RESOLUTION

CREATING A SPECIAL LEGISLATIVE COMMISSION

TO STUDY AND EVALUATE ECONOMICALLY FEASIBLE

ENERGY CONSERVATION ALTERNATIVES

RESOLVED, That a special legislative commission be and the

same is hereby created consisting of nine (9) members: five (5) of

whom shall be from the house of representatives, not more than four (4)

from the same political party, to be appointed by the speaker; four (4)

of whom shall be from the senate not more than three (3) from the same political party, to be appointed by the majority leader; and whose

purpose it shall be to study and evaluate economically feasible energy

conservation alternatives for private, public, commercial, and industrial consumers including but not limited to, the development of solar

energy systems, and the feasibility of financial and tax incentives to

encourage the implementation of energy conservation alternatives

Forthwith upon the passage of this resolution, the members of the

commission shall meet at the call of the speaker of the house and organize and shall select from among themselves a chairman. Vacancies in

said commission shall be filled in like manner as the original appointraer

The membership of said commission shall receive no compensation

for their services.

All departments and agencies of the state shall furnish such

advice anu information, documentary and otherwise, to said commission

and its agents as is deemed necessary or desirable by the commission

ro facilitate the purposes of this resolution.

The director of administration is hereby authorized and directed

to provide suitable quarters for said commission; and be it further

RESOLVED, That the commission shall report its findings and

recommendations to the general assembly on or before March 1, 1978.

B-148
RHODE ISLAM) HB 5583

CHAPTER 202. AN ACT Relating to the Assessment of Solar Energy

Heating and Cooling Systems.

It is enacted by the General Assembly as follows:

“Section 1. Chapter 44-3 of the general laws entitled,

‘Property subject to taxation,’ as amended is hereby

further amended by adding thereto the following sec- tion :

Valuation “44-3-19. VALUATION OF SOLAR ENERGY

energy unit* UNITS. — A 6olax heating, cooling ot heating and

purposes. cooling system in an existing or newly constructed

residential or nonresidential building shall be as- sessed at no more than the value of a conventional

heating, cooling, or heating and cooling system

necessary to serve the building.

“The provisions of this section shall expire and is hereby repealed April 1, 1997.

a« effective, “Sec. 2. This act shall take effect npon its passage.”

H 5583

77-H &689- Approved May 13, 1977.

[Chapter and

section refer- ences assigned by

secretary' of

state. P.L.

1961, ch. 91. (§43-2-2.1)].

B-149
TEXAS HB 858

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B-150
TEXAS HB 1799

ENKIKJY DEVELOPMENT ACT

CHAPTER 8.'i8

II. B. No. 179!l

An Act relating to the creation and administration of an Energy Development Fund to support research in and development of alternative energy sources and making an appropriation to the fund.

Be it enacted by the Legislature of the State of Texas:

Short title Section 1. This Act shall be known as “The Texas Energy Develop- ment Act of 1977.”

Declaration of policy

See. 2. The legislature finds and declares that:

( 1) Texas, the largest producer and consumer of energy among the 50

states, currently relies on oil and gas to supply at least 98 percent of its energy needs. Texas and the United States have less than 10 years’ supply of oil and gas reserves based on current rates of production.

(2) Although an end to federal price controls on oil and gas would

stimulate greater development of oil and gas supplies, the rapid depletion

of these fossil fuels is inevitable.

(8) The nation and the state must develop known resources of more

plentiful fuels and begin the shift to total reliance on alternate abundant

energy resources.

(4) Development of alternative energy technologies is both an expensive and risky activity which often discourages adequate funding by pri- vate sources alone. Precedent exists for government involvement in re- search, development, and demonstration of new technologies.

(51 While the major responsibility for energy research, development,

and demonstration lies with the federal government, federal programs

will often overlook projects of regional or state significance in order to concentrate on national priorities. Federal programs often bypass competent local research facilities in preference to federal laboratories or contractors.

(6) Other states have been able to attract federally funded energy de- velopment projects with the use of matching funds or seed money. Texas

is interested in competing with these other states to secure such projects.

(7) The most effective development of alternate technologies depends

on the close cooperation and coordination among federal, state, and local governments and private participants. Such coordination can he en- hanced through the planning, programming, and implementation of a state energy development fund.

(8) Funding of energy research and development under this Act

should concentrate on technologies which offer the realistic promise of significant energy contributions within 25 years and which are of partic- ular importance to Texas.

35. Vernon's Ann.riv.St art. *1 1 13(471*)

*:> 1 In !>. 2091

B-151
B-152

Effective

<late

Sec.

9.

This

Act

shall

take

effect

on

September

1,

1977.
TEXAS S JR 53

PROPOSED CONSTITUTIONAL AMENDMENTS—TAX

EXEMPTION FOR SOLAR OR WINDPOWERED ENERGY SOURCES

S. J. R. No. 5.3

Proposing an amendment to Article VIII, Section 2, Subsection (a) of the Texas

Constitution to authorize the legislature to exempt from taxation solar or wind-powered energy devices. Be it resolved by the Legislature of the State of Texas:

Section 1. That Article VIII, Section 2, Subsection (a) of the Texas

Constitution be amended to read as follows

“(a) All occupation taxes shall lie equal and uniform upon the same

class of subjects within the limits of the authority levying: the tax; but

the legislature may, by general laws, exempt from taxation public property used for public purposes; actual places of religious worship, also any property owned by a church or by a strictly religious society for the exclusive use as a dwelling place for the ministry of such church or re- ligious society, and which yields no revenue whatever to such church

or religious society; provided that such exemption shall not extend to more property than is reasonably necessary for a dwelling place and in no event more than one acre of land; places of burial not held for private or corporate profit; solar or wind-powered energy devices; all buildings used exclusively and owned by persons or associations of persons for school purposes and the necessary furniture of all schools and property used

exclusively and reasonably necessary in conducting any association en- gaged in promoting the religious, educational and physical development

of boys, girls, young men or young women operating under a State or National organization of like character; also the endowment funds of such institutions of learning ynd religion not used with a view to profit;

and when the same are invested in bonds or mortgages, or in land or other property which has been and shall hereafter be bought in by such institu- tions under foreclosure sales made to satisfy or protect such bonds or mortgages, that such exemption of such land and property shall continue

only for two years after the purchase of the same at such sale by such

institutions and no longer, and institutions of purely public charity; and

all laws exempting property from taxation other than the property mentioned in this Section shall be null and void."

Sec. 2. The foregoing constitutional amendment shall be submitted

to a vote of the qualified electors of this state at an election to be held on the first Tuesday after the first Monday in November, 1978, at which

election the ballots shall be printed to provide for voting for or against the proposition : “The constitutional amendment authorizing the legislature

to exempt from taxation solar and wind-powered energy devices.” Adopted by the senate on May 17, 1977: Yeas 28, Nays 2; adopted by the house on May 26, 1977 : Yeas 132, Nays 11, one present not voting. Filed without signature.

Filed with the Secretary of State, May 27, 1977. 3370

B-153
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TEXAS HSR 24

H.S.P. No. 24

RESOLUTION

WHEREAS, A continuing abunaant supply of energy is vital to

Texas' future economic growth? yet, even with conservation measures

and expected price Increases, the projected energy requirements

will exceed our ability to provide for them; and

WHEREAS, Texas has always been a leader among states in the

development of energy reserves anc should continue its leadership

in the energy field now by encouraalng the development of

alternative, nonexhaustlble energy sources; and

WHEREAS, As an expression of its commitment to finainq

solutions to the energy problem, the state government should

encourage the adoption of alternative heating and cooling systems

in new state buildings; and

WHEREAS, Although additional funds for construction of such

buildings would be necessary, since structures utilizing

alternative energy systems are more expensive, the energy savings

which result would more than compensate for this cost; now,

therefore, be it

RESOLVED, That the bouse of Representatives of the 65th

Legislature hereby request all state agencies, departments,

colleges, and universities to encourage feasibility studies and

demonstration projects that make use of alternative energy sources

in the construction of new state buildings; anc, be it further

RESOLVED, That an official copy of this resolution be

forwarded to the heads of all state agencies, departments,

colleges, and universities as an expression of the concerned views

of the members of the House of Representatives of the State of

Texas

B-154 weddington
UTAH SCR 1

ENERGY PflllCY ADOPTION

1977 GFNFRAL SESSION

Inroll or! T. opy

S. C. P. No. 1 By Edward T. Beck

A CONCURRENT RESOLUTION OF THE GFNERAL SESSION OF I HE A? NO LEGISLATURE OF THE STATE OF UTAH, THE GOVERNOR CONCURRING

THEREIN; ADOPTING AS THE ENERGY POLICY FOR THE STATE OF UTAH

THE COMPREHENSIVE ENERGY POLICY SUBMITTED TO THE L E G 1 SL AT UR

AND THE GOVFRNOR BY THE JOINT LEGISLATIVE COMMITTEE ON ENERGY POLICY IN THEIR ENERGY POLICY REPORT; ANO COMMENDING

THIS COMMITTEE ANO ITS MEMBERS FOR THEIR EFFORTS IN PREPARING THIS REPORT.

Ee it tfisalvfid hi the Lfiaislatuc.fi af_the_State_Ql_utadj._the

GoyecoQi—CfiQtuiitiofl-theteini

WHEREAS, one of the more f ar-reachi nq, world-wide

developments over the last several years has been that of an increasing shortage of sources of enerqy that can be utilized in

an economic and environmentally protective manner; WHEREAS, this shortaqe has been made more acute by the

marked increase in the prices of various sources of enerqy, particularly the fossil fuels, and also its ever- i ncreas i nq rate

of consumption;

WHEREAS, as a means of lessening the effect of such shortaqe

of enerqy there is need of developing an integrated energy pol icy for the United States and for the various states comprising it; WHFREAS, to accomplish this for the State of Utah the Governor and the I eg • s I attire of Utah during 19 lb created a Joint

Legislative Committee on Energy Policy, which Committee commenced

meeting in June, 1976, to develop an enerqy policy tor the state

and submit it to the General Session of the Utah Legislature

scheduled to convene on January 10, 1977, and to the Governor of this state;

B-155
S. C. R • Mo. I

WHER F AS, this Committee has hart a I arqe number of meet i nqs since Juno, 1 odd , and has expended great effort in developing an energy po I icy for the state, putting this in the form of a preliminary enerqy policy report for consideration by concerned

citizens of this state; WHEREAS, this preliminary energy policy report has been

considered in hearinqs held in many strategic cities over the state to allow for further input by the citizens of the state,

all of which lias been further considered by the Joint Legislative

Committee on Fnerqy Policy in preparing the final draft of their enerqy nolicy report;

WHFRFAS, the final draft of the enerqy policy report of this

Committee has been submitted to the Utah Legislature and to the Governor and contains the following as the proposed comprehensive

enerqy policy for the State of Utah:

COMPREHENSIVE ENERGY POLICY FOR UTAH

No single factor has been more central to the development of

the United States as a world power and to the livinq standards

and aspirations of its citizens than a reliable, adequate and qenera 1 I y available supply of enerqy in multiple forms and at low prices. The committee recoqnizes that the state and the nation

face serious and impending shortages of energy in the future.

Immediate action will be required to promote conservation and

development of the nation's energy resources and to promote the

wise use of existing energy in order to meet this challenqe.

Inasmuch as substantial undeveloped enerqy resources lie within

the boundaries of the State of Utah, it is appropriate that the State of Utah adopt enerqy policies that will be in the best

interest p f t he nation and the citizens of Ut ah. Similarly, the committee recoqnizes the qreat wealth of scenic and recreational resources situated within the boundaries

of the state and the responsibility of t tie state to preserve

these resources, to develop them for the benefit of the people of

B-156
s. r. v. no. i

III .ill .uirl I o make | hem available lor t ho use of all people of all qoner ii i on'. •

The committee recoqni/es that the enerqy needs of the state

and nation .ire inextricably tied to population's demand and

economic realities* and that society's attitudes and expectations

in this reqard are the foundation of our enerqy policy. The

committee also recoqmzes these attitudes ana expec tat i ons may chanqe and necessitate a reexamination of this enerqy policy.

The nation's current increasinq dependence upon foreiqn enerqy sources and its reliance upon the nation's least abundant

enerqy resources, oil and qas. place the nation in jeonardy from

qovernment actions abroad that are not in the best interests of

the United States and from potential enerqy blackouts at home.

The state cannot by itself set an enerqy policy. International events and economic and pricinq policies are outside the state's

influence; furthermore, it is recognized that cooperation and

coordination between federal. state and local qovornments and

industry are essential to achieve orderly enerqy resource

rlevel opnent

Utah is in the somewhat enviable position of havinq its electricity produced from coal-fired and hydroelectric plants

rather than from oil and pas-fired plants and therefore should be

better off than most areas in terms of resource av a i 1 ab i I i t y

Currently. enerqy prices in Utah compared with the rest of the

nation are low. In the future, as the world price of oil rises

and the costs of produema fossil fuels increase, all enerqy

prices will undoubtedly rise in spite of such enerqy savinq measures as conservation and in spite of increased production of in-state resources. Conservation of enerqy for economic and availability reasons

is of paramount importance and a separate state committee is in

the process of formulatinq a state conservation plan. It is questionable, however, whether conservation alone can reduce the

-

B— 157
$. Co R. No. 1

qrowth in enerqy demand s iqn i I ic.mt I y without basic chanqes in American lifestyles and standards of livinq. Therefore. enerqy development must occur and should be des i qned to protect the

natural and scenic value of the state for future qenerations.

While development of all Utah’s enerqy resources, both

renewable (solar, qeothermal and wind) and nonrenewable (oil.

qas. coal and synthetic fuels) are viewed as desirable, it is

recoqni/eil that a major portion of the state’s and nation’s

increased enerqy demand should bo met by increased coal production. This coal development should. where possible. be utilised for in-state electric qeneration and tor the development,

of a diversified state industrial base; however. exportation of

the raw material should also be souqht where such exportation

brinqs the qreatest net benefits for the welfare of Utah

c i t i zens.

In order to encouraqe development. Utah should aqqressively

seek out and develop for maximum public benefit its undeveloped

water resources so far as may be consistent with environmental

values. Water is a scarce resource and the proper development of Utah’s in-state water and its interstate water allocations are necessary to provide water for Utah’s incroasinq population as

well as for aqriculture. industry and enerqy rtovlopment

Fnerqy resource development can result in many benefits for the state. includinq jobs for Utah’s increasinq population,

i nr roaseil tax and royalty income arul increased eioooniic prosperity for its citizens; however . there can be negative

aspects to development. particularly in its initial phases.

State and local qnvernmnnt must prepare for the impacts of enerqy development. This means assurinq a proper financial base to allow local i\nvernments to provide adequate public services for

the I'xpected increased population caused by enerqy development.

The state should help local qovernment assess the impacts of

-S -

B— 158
S. C. p. So. 1

l»r oposed devel opmonf and provide t.pchnic.il and financial

assi '.I .in* e to local < omnun i t i .

i n v i r o n 1111*0 1 .1 1 constraints of ti>n imposed by the Federal

Cover nmont impose limits to energy development. Utah’s

environmental standards should be related to the needs of its citizens while recognizing valid interstate concerns. The state should assume an active role in the adm i n i s t r at i on of environmental requirements. In qeneral • the state should

encouraqe the siting of industrial development in areas which do

not conflict with those havinq special historic. scientific,

archeological . natural or scenic significance. It should

immediately analyze ttie feasibility of establishing “energy

corridors" in t tie state.

I lie Stale I nee gy Policy will need to hr* updated periodically

and the t mp 1 omen t at. 1 on of a policy must be coordinated with state agencies. Currently. there is too much f r aqmentat i on in development and administration of state enerqy policy. A standing enerqy policy committee should he established, composed

of selected private citizens and representatives from state agencies havinq responsibilities related to community affairs and enerqy development. This committee should coordinate enerqy

programs and develop recommended enerqy policy for submission to the Governor and Legislature.

FNFPC.Y AND THf FCONDHY OF UTAH

(I) The state should recognize its responsibility to facilitate the availability of energy to meet the needs of its citizens and to assure meaningful jobs for Utah’s growing

popu l at i on.

(?) The. state should encouraqe the diversification and

dispersion of energy demand by attracting various types of industries and by encouraging the locations of industries in areas outside the Wasatch Front.

-SB-159
S. C. R. No. 1

llll AND NAIUKAl l. AS

(II) 1 he state should support the exploration for and

development of Utah's oil and qas resources tor intrastate

markets and for export.. The state should eneouraqe expanded

application of secondary and tertiary reserve recovery of these resources

SYNTHETIC FUELS OM The state should supoort and facilitate oil shale

development, tar sand development and coal qasification and

liquefaction on a demonstration basis. ALTFPNATIVF ENfRGY TlCHNOinGIFS—RFNFMABLF RFSOURCFS

(IS) Innovative ener>|y t er lino I oq i es should t>e oncoutaqed tiy the state.

SOLAR ENERGY

( JM Solar enerqy should not be viewed as an exotic future

al ternat i ve but as a potential present-day supplement to

t r ad i t i ona

enerqy sources which. when used in optimal

combination, can make a contribution to the satisfaction of enerqy demands. The state should support development and use of

thi s resource. GEOTHFRKAL

( 37 ) State and local qovernmental entities should reqard

qeother ma

enerqy as a potential present-day supplement to traditional enerqy sources for the heatinq of entire communities.

for electrical qenoration and for steam for industrial purposes.

(30)

HIK'D Wind as an enerqy lesourre should he ronsidornd a

supp I omenta I enerqy source for loral projects.

HYOROFlfC fP It (IP) Hydro as an eneroy source should ho considered

q

c conjunction with water development projects.

- 10 -

B-160
UTAH SCR 2

SOLAR ENERGY RESEARCH INSTITUTE

1977

GENERAL SESSION

Enrolled Copy

S. C. R. No. 2 By Edward T. Beck

Arthur L. Kimball

A CONCURRENT RESOLUTION OF THE «2ND LEGISLATURE OF THE STATE OF

UTAH, THE GOVERNOR CONCURRING THEREIN, EXPRESSING SUPPORT

FOR THE ESTABLISHMENT OF THE SOLAR ENERGY RESEARCH INSTITUTE

IN UTAH BY THE ENERGY RESEARCH AND DEVELOPMENT

ADMINISTRATION; AND DEMONSTRATING THEREBY THE COMMITMENT OF THE STATE TO THE , DEVELOPMENT OF ALTERNATIVE ENERGY SOURCES

AND TO THE DEVELOPMENT OF SOLUTIONS AND METHODS FOR THE EFFECTIVE UTILIZATION OF SOLAR ENERGY.

Be it resolved by the Legislature of the State of Utah,

the Governor concurring therein

WHEREAS, the world's supply of readily available enerqy

sources is limited and is decreasing rapidly;

WHEREAS, this shortage has been made more evident and acute

by marked price increases and increasing consumption;

WHEREAS, alternative energy sources must be developed to lessen the effects of such shortage and to prolong the life of

the non-renewable resources currently available;

WHEREAS, the Solar Enerqy Research Institute was established

by the National Solar Energy Research, Development and

Demonstration Act of 1974 to perform such "research, development,

and related functions" as determined by the Enerqy Research and

Development Administration;

WHEREAS, the Enerqy Research and Development Administration

has determined the general mission of the Solar Energy Research

Institute to be to support the Energy Research and Development

Administration's solar energy program, to contribute to

B-161
S. C. R. No. 2 establishing an industrial base for solar energy, and to foster

wide-spread use of solar technology; and WHEREAS , the State has submitted a proposal to the Energy

Research and Development Administration suggesting the State of

Utah as a permanent home for the Solar Energy Research Institute

and outlining a comprehensive plan for its organization and

management.

NOW, THEREFORE, BE IT RESOLVED, that the State of Utah fully

supports and recommends the establishment of the Solar Energy

Research Institute in Utah.

BE IT FURTHER RESOLVED, that the Secretary of State of Utah

send copies of this Resolution to the President of the United

States, each member of the congressional delegation from the

State of Utah, and to the Energy Research and Development

Administration.

B-162
UTAH SJR 37

INTMl|« STUDY ASSIGNMENTS

19 17

GENERAL SESSION

Enrol I ed Copy

S. J. R. No. 57 By Richard C. Howe? Warren E. Pugh

Omar B. Bunno I I

Kar 1 N. Snow, Jr

Darrell G. Resntrom

A JOINT R f SOI UT I ON OF THF A2ND LEGISLATURf OF THE STATF OF UTAH; DIRECTING TUT LEGISLATIVE MANAGEMENT CUM“ITTFE TO ASSIGN TO

(Ml APPROPRIATE INTERIM STUDY COMMITTEE items of study and REQUESTING A PFPORT TO THE A 3RD LEGISLATURE.

WHEREAS, the Legislative Manaqement Committee is created hy law as a permanent committee to provide manaqement. direction for the interim study of the Leqislature; and

WHEREAS, the A2nd Leqislature has Been confronted with

important legislative problems which require additional

investigation and study.

NOW, THFMFFORF, HE IT RESOLVED, that the A2nd Leqislature of

the State of Utah directs the Leqislative Manaqement Committee to assiqn to the appropriate interim study committees the duty to study and prepare a tnaislativc proqram as they determine proper

for the A3rd Leqislature or earlier if indicated from, but not limited to, the followinq items of study:

(1) Pollution Reduction I ncent i ves-- t o study the impace and

desirability of providing tax incentives to polluting sources

when such sources reduce the pollution below standards imposed hy

law.

/(/) Wasle Man iqement. and Recovery--t.o study the proper role

of the state in the management of solid and oil wastes, including

recovery systems for the use of the wastes in energy and

B-163
S. J. e. No. J

(6?) Governance of Education—to Study the qovernance of hiqher education and public education and the need for a smqle

policy direction tor .ill nf education. (m.j.k. No. 71)

(f>s) western Interstate Nuclear Compact—-to study and

report to the 197B Burtqet. Session the benefits of Utah's

involvement in the Western Interstate Nuclear Compact in relation

to its monetary contribution.

(*•>) Utah St ite Fair —to study the cost and feasibility of upqradinq or teirinq down nmstinq huildinqs at the Utah State

Fair. to recommend the use of the Fairqrounds and future

development and report the findinqs to the 10711 Budnet Session.

(F.S) State Museums —to study the control, admi ni st rat i on

and fundi nq ol museums t.hr oiiqhout the State.

(Sf) Head St art --li» study the need In continue head star!

(>r oqr ams .

(6S) University Vi I I aqe—to study for the 1971 Budqet

Session the electrical. nlumhinq. insulation and ventilatinq

problems in the huildinqs of University Villaqe at the University

of Utah to determine the proper steps and fundinq required to correct the problems. (S.J.R. No. 30)

(6T) Fnerqy PolicieS--tO Study the development of loqislation to implement the state enerqy pnl icy as .nlofited by

S.f. .» . I of the 1 9 f f General Session.

( 70) vitro fai I ini|S —to study tor the S'fMt Ihidqet Session

the al ter nat i ves for relocation the vitro tailinqs. mcludmq

considerations of public health and safety and economic

f ims • b I i t y .

(ft) tpilepsy Discrimination—to study current, state law to discover nrovisions which may wronqfully discriminate aqainst persons suffer inq from epilepsy or which may not protect them

from discrimination and to determine if needed services are beinq

provided such persons. (H.J.ft. No. $))

- 10 -

B-164
VIRGINIA HB 1404

§ 58-16.4. Certified solar energy equipment, facilities or devices. — A.

Certified solar energy equipment, facilities or devices, as defined herein, are hereby declared to be a separate class of property and shall constitute a

classification for local taxation separate from other classifications of real or personal property. The governing body of any county, city or town may, by

ordinance, exempt or partially exempt such property from local taxation in the manner provided by subsection D.

B. 1. As used in this section the term "certified solar energy equipment,

facilities or devices” shall mean any property, including real' or personal

property, equipment, facilities, or devices, certified by the State certifying

authority to De designed and used primarily for the purpose of providing for the

collection and use of incident solar energy for water heating, space heating or

cooling or other application which would otherwise require a conventional source

of energy such as petroleum products, natural gas, or electricity.

2. As used in this section the term “State certifying authority” shall mean the

State Office of Housing in conjunction with local building departments as defined in § 36-97. The State Board of Housing shall promulgate regulations

setting forth criteria for certifiable solar energy equipment.

C. Any person residing in a countv, city or town, which has adopted an

ordinance pursuant to subsection A may proceed to have solar energy

equipment, facilities or devices certified as exempt, wholly or partially, from

taxation by making application to the local building department on forms to be

furnished such department by the State Office of Housing. If after examination

of such equipment, facility or device, the local building department determines

that the unit primarily performs any of the functions set forth in subsection B

and conforms to the requirements set by regulations of the State Office of Housing, such department shall approve such application. The local department

shall forthwith transmit all applications to the State Office of Housing which

shall certify to the local assessing officer those applicants properly approved by

the local building department as meeting all requirements qualifying suen

equipment, facility or device for exemption from taxation. Any person aggrieved

by a decision of tne local building department may appeal such decision to the Technical Review Board, which may affirm or reverse such decision. D. Upon receipt of the certificate from the State Office of Housing the local assessing officer shall, if such local ordinance be in effect, proceed to determine

the value of such qualifying solar energy equipment, facilities or devices. The

exemption provided by this section shall ne determined by applying the local tax

rate to the value of such equipment, facilities or devices and subtracting such

amount, wholly or partially, from the total real property tax due on the real property to wnich such equipment, facilities, or devices are attached. This

exemption shall be effective beginning in the next succeeding tax year, and shall be permitted for a term of not less than five years; provided, however, in the event the locality assesses real estate pursuant to § 58-811.1, the exemption

shall be first effective when such real estate is first assessed, but not prior to the date of such application for exemption.

E. It shall be presumed for purposes of the administration of ordinances

pursuant to this section, and for no other purposes, that the value of such

qualifying solar energy equipment, facilities and devices is not less than the normal cost of purchasing ana installing such equipment, facilities and devices.

(1977, c. 561.)

Effective date. - Acts 1977, c. 561, cl. 2, seventy-eight, except that the Office of Housing

provides that “this act shall he effective on and may proceed to promulgate regulations prior to after January one, nineteen hundred such date.”

B-165
VIRGINIA HB 1451

CODE OF VIRGINIA

CHAPTER 20.

Solar Energy Center.

Sec.

10-214. Solar Energy Center created; purposes.

§ 10-214. Solar Energy Center created; purposes. — The Virginia Solar Energy Center is hereby created and constituted as a part of the Virginia Energy

Office, an executive agency of the Commonwealth of Virginia. The purposes of

the Center are: (i) to serve the people of the Commonwealth as a clearinghouse

to gather, maintain and disseminate general and technical information on solar energy and its utilization; (ii) to coordinate programs for solar energy

data-gathering in Virginia; (iii) to coordinate efforts and programs on solar energy with other State agencies and institutions, other states and federal agencies; (iv) to promote cooperation among and between Virginia business,

industry, agriculture and the public related to the use of solar energy; (v) to develop public education programs on solar energy for use in schools and by the

public; and (vi) to provide assistance in formulating policies on the utilization of

solar energy that would be in the best interest of the Commonwealth.

The intent of the General Assembly is to provide an organization for the purposes set out in this act and to receive non-State funds for such purposes.

(1977, c. 601.)

116

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WASHINGTON HB 388

SECOND SUBSTITUTE HOUSE BILL NO. 38B

State of Washington

45th legislature

1st Extraordinary Session

by Coemlttro on REVENUE (originally Bponnored

by Representatives McKlbbln, Charnley,

Boldt and Lux

Read first time May 23, 1977, and passed to second reading.

AH ACT Relating to revenue and taxation; and adding a nev section to chapter 84. 36 RC w.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION Section 1. There is added to chapter 84. 36 RCV

a new section to read as follows:

(1) "Solar energy system” means equipment which aeets the minimum standards, if any, promulgated by the United States department of housing and urban development, and which provides for the collection and use of incident solar energy for water heating, space heating or cooling, or other applications which require or would require a conv.en * iona J. source of energy such as petroleum

products, natural gas, or electricity and which perform primarily

with solar energy. In such other systems in which solar energy is

used iu a supplemental way, only those components which collect and transfer solar energy shall be included in this definition.

(2) Solar energy systems installed as improvements to real property shall be exempt from property taxation.

(3) Claims for exemption authorized by this section shall be

filed with the county assessor on forms prescribed by the department

of revenue and furnished by the assessor. Once filed, the exemption

shall be valid for seven years and shall not be renewed. The assessor shall verify and approve such claims as he or she determines

to be Justified aod in accordance with this section. No claims may

be filed after December 31, 1981. The department of revenue shall promulgate such rules and regulations, pursuant to chapter 34.04 rcw as are necessary and convenient to properly administer the provisions of this section.

-1 S3IIB 388

B-167
WISCONSIN AB 1019

STATE OF WISCONSIN

1977 Assembly Bill 1019 Dale published*:

CHAPTER 313 , LAWS OF 1977

Vetoed in Part AN ACT to create 20.835 (2) (e). 71.04 ( 16). 71.09 ( I 2). 73.03 (14) and 79.25 (8m) of the statutes, relating to tax credits and deductions for alternative energy systems, making an appropriation and

granting rule-making authority.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows: SECTION 1. Declaration of policy. The legislature finds that it is in the interest of the state to use renewable, in-state sources of energy which do not pollute the environment and which diversify the supplies of energy now used in this state. Furthermore, since the long-term advantages to society of many alternative sources of energy arc often not reflected in the costs of these sources, the legislature declares that the expedient development of alternative sources of energy not now economically

competitive should be fostered by providing temporary state financial incentives, supplementary to federal incentives, which encourage the use of such sources. SECTION 2. 20 8 35 (2) (c) of the statutes is created to read:

20.835 (2) (c) Alternative energy system tax credit. A sum sufficient to pay the aggregate claims approved under s. 7 1 .09 (12). SECTION 3. 71.04 (16) of the statutes is created to read:

71.04 (16) (a) All expenses for designing, constructing and installing an alternative energy

system, as defined in s. 71.09 ( 1 2) (i), which arc incurred after April 20, 1977, may be deducted in the year paid, may be depreciated or may be amortized over a period of 5 years. Only an alternative energy system which is installed and which is certified in accordance with the procedure specified in s. 71.09 (12) (c) is eligible for this election. The election, once made, may not be changed.

(b) Expenses i<)\N^6^CN'ckpaid between April 20, 1977, and December 31, 1978, may bc_dediicted

in either the taxable year in which paid or the next taxable year. Veined in Part

(c) No expenses incurred after December 31, 1984, may be deducted, depreciated or amortized under par. (a). SECTION 4. 7 i .09 (12) of the statutes is created to read:

71.09 (12) (a) Beginning with calendar year 1 977 and corresponding fiscal years and thereafter, any natural person owning an alternative energy system installed on the person’s property in this state may credit against income taxes due the following percentage of the total cost of the design,

construction, equipment and installation of the alternative energy system, but not exceeding S10.000 of such costs, incurred during the taxable year if such costs exceed S500 in a single year and the system is certified under par. (c):

1. if the real property improvements on which the system is installed appeared on the local tax roll prior to April 20, 1977:

a. For 1977 and 1978. 30%.

b. For 1979 and 1980, 24 %.

c. For 1981 and 1982, 18%.

* Section 9V0 05, 197} 1 1 iuu/i i ;n Shiliihs. Ians and ads; lime uf cnint into fwree. "liver) la» or acl »liich does nol expressly prescribe ihe nine il lakes effect shall lake effect on I he day after its publication."

B-16 8
1 977 Assembly Bill 1019

d. For 1933 and 1984. 12%.

2.

If ihc real property improvements on which ihe system is installed appeared on the local tax roll on or after April 20, 1977:

a. For 1977 and 1978, 20%.

b. For 1979 and 1980, 16%.

c. For 1981 and I9S2. 12%.

d. For 1983 and I9S4. 8%.

(b) Applications for credit under this subsection shall be made on a form prescribed by the department of revenue and attached to the applicant's state income tax return. If the allowable amount

of claim under this subsection exceeds the income taxes otherwi.se due on the claimant's income or if there arc na Wisconsin income taxes due on the claimant's income, the amount of the claim not used as an offset against income taxes shall be certified to the department of administration for payment to the claimant by check from the appropriation under s. 20.835 (2) (e). No interest shall be allowed on an> payment made to a claimant under this paragraph.

(c) The department of revenue shall approve the credit in par. ( a ) if: >

1 . The alternative energy system is a specified model which has been certified by the department of

industry, labor and human relations as meeting the standards specified in par. (d); or

2. Based on design calculations or other appropriate documentation, specified by the department of industry, labor and human relations by rule, ami submitted by the owner of an alternative energy

system, the system has been certified by the department of industry, labor and human relations as meeting the standards specified in par. (d).

(d) The department of industry, labor and human relations, in consultation with the departments

of administration shall establish by rule performance standards for alternative energy

systems. The standards shall be established to: Vetoed in Part

1. Produce the maximum practical amount of energy.

2. Conform, where feasible, with national performance standards promulgated or recognized by

the federal government for alternative energy systems.

3. Produce present value benefits in terms of saved energy costs in an amount not less than the total present value cost of designing, constructing and installing the alternative energy system w ithin 25 years

after installation of the system.

4. Not hamper individual development of innovative alternative energy systems.

(c) If more than one person owns an alternative energy system eligible for the credit under this subsection, such persons may divide the credit among themselves as desired. Once credit is claimed for an alternative energy system under this section, subsequent owners of the system are not eligible for credit under this subsection for the same system.

(f) No credit may be granted under this subsection if tax credit has been granted for the

alternative energy system as an improvement under s. 79.25.

(g) Fxpenscs incurred between April 20, 1977, and December 31, I97S. may be used to compute

the credit in either the taxable year in which incurred or the next taxable year.

(h) No person may claim the credit under this subsection for expenses incurred before April 20, 1977, or after December 31, 1984.

(i) In this subsection:

1 . "Alternative energy sy stem" means a solar energy system, a waste conversion energy system or a wind energy system, but does not include any equipment which would be present as pari of a conventional energy system.

2. "Solar energy system" means equipment which converts and then transfers or stores solar energy into usable forms of energy for space heating or cooling, crop drying, electricity generation or hot water heating.

3 "Waste conversion energy system" means equipment which converts wastes into usable forms of energy but does not include solid fuel-consuming devices used for residential purposes.

B-169
.977 Assembly Bill 1019 -3-

4.

"Wind energy system” means equipment which converts and then transfers or stores energy from the wind into usable forms of energy.

(j) Approval ofrules. This paragraph does not apply to emergency rules adopted under s. 227.027.

1. "Role of legislative council.” Prior to any public hearing on a proposed rule under this subsection, or if no public hearing is required, prior to notification of the standing committees, the department of industry, labor and human relations or the department of revenue shall submit the proposed rule to the legislative council for review. The legislative council shall act as a clearing house for rule drafting and cooperate with the departments and the revisor to:

a. Review the statutory authority under which the department intends to adopt the rule. The

legislative council shall notify the department, the joint committee for the review of administrative rules and the appropriate standing committee when the statutory authority is eliminated or significantly

changed by repeal, amendment, court decision or for any other reason.

b. Ensure that the procedures for the promulgation of a rule required by this chapter are followed.

c. Review proposed rules for form, style and placement in the administrative code.

d. Review proposed rules to avoid conflict with or duplication of existing rules.

c. Review proposed rules to provide adequate references to relevant statutes, related rules and

forms.

f. Streamline and simplify the rule-making process.

g. Review proposed rules for clarity, grammar and punctuation and to ensure plain language.

h Review proposed rules to determine potential conflicts and to make comparisons with federal regulations.

2. "Legislative council to assist standing committees.” The legislative council shall work with and

assist the appropriate standing committees throughout the rule-making process. The legislative council may issue recommendations concerning any proposal rule which the department submits under this section.

3. "Notification of standing committees." The department shall notify appropriate standing

committees when proposed rules under this subsection are in final draft form by submitting a notice to the presiding officer in each house. Each presiding officer shall refer the notice to one standing

committee The department may withdraw a proposed rule by notifying the presiding officer in each

house of the legislature of its intention not to promulgate the rule.

4. "Form of notice." The notice shall include the proposed rule in a form complying with s. 227.024

(I).

5. "Standing committee review-." a. A committee may be convened upon the call of its chairperson

or a majority of its members to review a proposed rule. A committee may meet separately or jointly with

the other committee to w hich the notice is referred, direct the department to attend the meeting and hold

public hearings to review the proposed rule.

b. The standing committee review period lasts for 30 days after the notice is submitted and if within

the 30-day period a standing committee directs the department to meet with it to review the proposed

rule, the standing committee review period is extended for 30 days from the date of that request.

c The department may not promulgate a proposed rule during the standing committee review

period unless both committees approve the rule prior to the expiration of that period.

d. Either standing committee may disapprove the proposed rule or part of a proposed rule by taking

action in executive session to disapprove the rule within the standing committee review period. If both committees fail to take this action, the proposed rule is not disapproved and the department may

promulgate the rule.

6. "Joint committee for the review of administrative rules." a. If either standing committee

disapproves a proposed rule or part of a proposed rule, the proposed rule or its part shall be referred to the joint committee for the review of administrative rules.

b. The joint committee review period i ists for 30 days after the proposed rule is referred and the

joint committee shall meet and take action in executive session during that period.

c. The department may not promulgate a proposed rule or its part which is disapproved by a standing committee unless the proposed rule is approved by the joint committee for the review of B-170
1977 Assembly Dill 1019

administrative rules or until the bill in subil. 6. e fails of enactment. The department may promulgate

portions of the rule which were not suspended, if the committee disapproved only parts of the rules.

d! The joint committee for the review of administrative rules may reverse the standing committee

disapproval by taking action to approve the rule within the joint committee review period. The joint

committee may uphold the standing committee disapproval by taking action to disapprove the rule within the joint committee review period. The joint committee may remand the proposed rule to the department for further consideration or public hearings or both. If the joint committee disapproves a proposed rule, the department may not promulgate the proposed rule until (he bill in subd. 6. c fails of enactment.

e. When the joint committee for the review of administrative rules disapproves a proposed rule or portion of the proposed rule, the committee shall as soon as possible place before the legislature, a bill to support the disapproval. If such bill is defeated, or fails of enactment in any other manner, the proposed

rule or portion of the proposed rule may be promulgated. If the bill becomes law. the proposed rule or portion of. the proposed rule, may not be promulgated unless a properly enacted law specifically authorizes the adoption of that rule. SUCTION 5. 73.03 (14) of the statutes is created to read:

73.03 (14) (a) In cooperation with the department of administration and the university of Wisconsin system-extension, to develop materials to inform the public of the income tax credits and

deductions for alternative energy systems available under ss. 71.04 (16) and 7 1.09 (12). Such material

shall include information on the calculation of the life -cycle costs of alternative energy systems.

(b) To annually prepare a summary of the number of claims under ss. 71.04 (16) and 71.09 (12).

including but not limited to information concerning the cost, si/c and type of each alternative energy system for which a deduction or credit is claimed. SUCTION 6. 79.25 (8m) of the statutes is created to read:

79.25 (8m) Improvements for which credit has been granted under s. 7 1 .09 (12) arc not eligible for credit under this section. SECTION 7. Program responsibilities. ( 1 ) In the list of program responsibilities specified for the department of industry, labor and human relations in section 15.221 ( intro. ) of the statutes, reference to sections "7 1 .04 (16)" and "71.09 (12)" is inserted.

(2) In the list of program responsibilities specified for the department of administration in section 15.101 (intro.), references to sections "71.04 (16)", "7 1.09 ( I 2)" and "73.03 (14)" arc inserted. SECTION 8. Rules. The department of industry, labor and human relations shall promulgate the

rules required by section 7 1 .09 (12) (d) of the statutes, as created bv this act, no later than January I

,

1979.
N BS-1 1 4A (REV. 9-76)

U.S. DEPT. OF COMM. BIBLIOGRAPHIC DATA

SHEET

1. PUBLICATION OR REPORT NO. NBSIR 79-1705

2.Gov't. Accession No. Z. Recipient's Accession No,

4. TITLE AND SUBTITLE STATE SOLAR ENERGY LEGISLATION OF 1977: A REVIEW OF

STATUTES RELATING TO BUILDINGS

5. Publication Date February 1979

$. Performing Organization Code

7. AUTHOR(S)

Robert M. Eisenhard and Laura A. Santucci

8. Performing Organ. Report No.

9. PERFORMING ORGANIZATION NAME AND ADDRESS

NATIONAL BUREAU OF STANDARDS

DEPARTMENT OF COMMERCE

WASHINGTON, DC 20234

10. Project/Task/Work Unit No.

11. Contract/Grant No.

12. SPONSORING ORGANIZATION NAME AND COMPLETE ADDRESS (Street. City, state, ZIP) Department of Energy Department of Housing and

Office of Conservation and Urban Development

Solar Applications Division of Energy, Building

Washington, D.C. 20545 Technology and Standards

13. Type of Report & Period Covered

Final 1977

14. Sponsoring Agency Code

15. SUPPLEMENTARY NOTES WaSUingtOn, ILL. ZU41U

(_J Document describes a computer program; SF-185, FIPS Software Summary, is attached.

16. ABSTRACT (A 200-word or less factual summary of most significant information . If document includes a si gni licant bibliography or

literature survey, mention it here.) This report reviews State legislation on solar energy, as applied to

buildings, which was enacted in 1977. Acts involve tax incentives, sun

rights, standards for solar units, and State support of promotion of solar

research, solar demonstrations, and solar loans. The Acts are identified

and abstracted, and responsible State agencies and officials identified.

The Acts, supporting forms and other documents are included in the

Appendices

17. KEY WORDS (six to twelve entries; alphabetical order; capitalize only the first letter of the first key word unless a proper name;

separated by semicolons) Buildings; design; energy; legislation; solar; standards; State.

18. AVAILABILITY j yl Unlimited 19. SECURITY CLASS

(THIS REPORT)

21. NO. OF

PRINTED PAGES

| | For Official Distribution. Do Not Release to NTIS UNCLASSIFIED 395

[fj Order From Sup. of Doc., U.S. Government Printing Office, Washington, DC

20402, SD Stock No. SN003-003-

20. SECURITY CLASS

(THIS PAGE)

22. Price

[XH Order From National Technical Information Service (NTIS), Springfield,

~ VA. 22161 UNCLASSIFIED $ 13.00

U S COMM- D C

#U.s. GOVERNMENT PRINTING OFFICE: 1979-281-067/22

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