justicedao/ipfs_state_laws huggingface dataset:
ORS Chapter 469b — Energy Incentives; Tax

ORS 469b.112. Ineligible devices; rules. The following devices are not eligible for the tax credit under ORS 316.116: (1) Standard efficiency furnaces; (2) Air conditioning systems; (3) Boilers; (4) Standard back-up heating systems; (5) Woodstoves or wood furnaces, or any part of a heating system that burns wood, unless the woodstove, furnace or system constitutes a premium efficiency biomass combustion device described in ORS 469B.100 (3)(i); (6) Heat pump water heaters that are part of a geothermal heat pump space heating system; (7) Structures that cover or enclose a swimming pool; (8) Swimming pools, hot tubs or spas used to store heat; (9) Above ground, uninsulated swimming pools, hot tubs or spas; (10) Photovoltaic systems installed on recreational vehicles; (11) Conversion of an existing alternative energy device to another type of alternative energy device; (12) Repair or replacement of an existing alternative energy device; (13) A category two alternative energy device, if the equipment or other property that comprises the category two alternative energy device is the basis for an allowed credit for a category one alternative energy device under ORS 316.116; (14) A category one alternative energy device, if the equipment or other property that comprises the category one alternative energy device is also the basis for an allowed credit for a category two alternative energy device under ORS 316.116; or (15) Any other device identified by the State Department of Energy. The department may adopt rules defining standards for eligible and ineligible devices under this section.
ORS Chapter 469b — Energy Incentives; Tax

ORS 469b.115. Performance assumptions and prescriptive measures for tax credits. (1) In order to carry out ORS 469B.100 to 469B.118, the State Department of Energy shall develop performance assumptions and prescriptive measures to determine the eligibility and tax credit amount for alternative energy devices constructed or installed in a dwelling. (2) The department shall use the performance assumptions and prescriptive measures to develop information for the Department of Revenue to use to allow taxpayers to determine their eligibility and tax credit amount. The State Department of Energy may review this information on an annual basis to take into consideration new technology and performance assumption accuracy. (3) For the purpose of determining the first year energy yield of an alternative energy device, the department shall use the following assumptions and test standards: (a) Solar Rating and Certification Corporation standards SRCC 100, 300, American Society of Heating, Refrigerating and Air-Conditioning Engineers 93-77, or the Air-Conditioning, Heating, and Refrigeration Institute under ANSI/AHRI/ASHRAE/ISO Standard 13256-1 test at 50 degrees Fahrenheit entering water temperature, as appropriate. The testing requirements under this paragraph do not apply to an owner-built alternative energy device. (b) For an alternative energy device used as a source for space heating or cooling, the heating or cooling energy load as determined by a heat loss or gain calculation performed in accordance with the methods established by the American Society of Heating, Refrigerating and Air-Conditioning Engineers. Except for an owner-built or site-built system, an alternative energy device used as a source for domestic hot water heating must meet the SRCC OG 300 systems test or comply with comparable requirements as determined by the department. (c) For an alternative energy device used as a source for electrical energy, the first year energy yield shall be based upon the electrical energy load of the dwelling as determined according to the procedure established by the department. (d) For an alternative energy device used as a source for swimming pool, spa or hot tub heating, the first year energy yield shall be based on the heating load of the swimming pool, spa or hot tub as determined according to the procedure established by the department.
ORS Chapter 469b — Energy Incentives; Tax

ORS 469b.133. Policy. In the interest of the public health, safety and welfare, it is the policy of the State of Oregon to encourage the conservation of electricity, petroleum and natural gas by providing tax relief for Oregon facilities that conserve energy resources or meet energy requirements through the use of renewable resources. [Formerly 469.190]
ORS Chapter 469b — Energy Incentives; Tax

ORS 469b.136. Priority given to certain projects; criteria; rules. (1) In determining the eligibility of any facility for tax credits, preference shall be given to those projects that: (a) Provide energy savings for real or personal property within the state inhabited as the principal residence of a tenant, including: (A) Nonowner occupied single family dwellings; and (B) Multiple unit residential housing; or (b) Provide long-term energy savings from the use of renewable resources or conservation of energy resources. (2) The Director of the State Department of Energy shall establish by rule a tiered priority system to be used in evaluating applicants for certification of facilities using or producing renewable energy resources. The tier system shall be based upon the projected costs of facilities. In determining the eligibility for tax credits and in allocating the available certified cost pursuant to section 2 (1), chapter 76, Oregon Laws 2010, among facilities, the director shall subject facilities with higher projected costs to closer scrutiny, shall compare projects of similar costs against each other and may certify less than the total cost of any facility based on this evaluation. The director may employ criteria including the following factors as defined by rule: (a) Technology-specific energy production standards; (b) Market sector; (c) Delivery of energy into existing distribution and transmission network; (d) Investment payback period; (e) Expected lifespan of the facility; (f) Potential for long-term viability; (g) Environmental standards established by the director; (h) Potential to create and sustain new jobs; (i) Projected siting in a location that is geographically or socioeconomically advantageous; (j) Demonstrated readiness to begin implementation; (k) Amount and quality of energy generated; (L) Strength of business plan; (m) Provision of operations and maintenance data, with appropriate protections for trade secrets consistent with ORS chapter 192; (n) Connection to existing infrastructure; (o) Third-party review of the applicants business plan; or (p) Data related to projected return on investment. [Formerly 469.195]
ORS Chapter 469b — Energy Incentives; Tax

ORS 469b.142. Annual limit to cost of facility eligible for tax credits; discretion of director; rules. (1) For a facility, the total cost that receives a preliminary certification from the Director of the State Department of Energy for tax credits in any calendar year may not exceed: (a) $20 million, in the case of a facility using or producing renewable energy resources or a high-efficiency combined heat and power facility; (b) Five percent of the total cost of the facility but no more than $3 million, in the case of a facility that uses or produces renewable energy resources and is a wind facility with an installed capacity of more than 10 megawatts; or (c) $10 million, in the case of any other facility. (2) The director shall determine the dollar amount certified for any facility and the priority between applications for certification based upon the criteria contained in ORS 469B.130 to 469B.169 and applicable rules and standards adopted under ORS 469B.130 to 469B.169. The director may consider the status of a facility as a research, development or demonstration facility of new renewable resource generating and conservation technologies or a qualified transit pass contract in the determination. [Formerly 469.200]
ORS Chapter 469b — Energy Incentives; Tax

ORS 469b.148. Transferability of facility tax credit; effect on taxes reported by public utility; rules. (1) The owner of a facility may transfer a tax credit for the facility in exchange for a cash payment equal to the present value of the potential tax credit, as determined at the time of the application for preliminary certification. (2) The State Department of Energy shall establish by rule a formula to be employed in the determination of prices of credits transferred under this section. In establishing the formula the department shall incorporate inflation projections and market real rate of return. (3) The department shall recalculate credit transfer prices quarterly, employing the formula established under subsection (2) of this section. (4) Notwithstanding any other provision of law, a tax credit transferred pursuant to this section does not decrease the amount of taxes required to be reported by a public utility.
ORS Chapter 469b — Energy Incentives; Tax

ORS 469b.151. Tax credit for rental housing units; eligibility. (1) Except as provided in subsection (3) of this section, an applicant under ORS 469B.145 (1)(c) shall be eligible for a tax credit for energy conservation measures installed in rental housing units pursuant to ORS 469.636. The tax credit shall apply to only the first $5,000 of actually installed energy conservation measure costs per dwelling unit. (2) An owner, contract purchaser or lessee of a rental housing unit for which energy conservation measures have been financed by an applicant under subsection (1) of this section is ineligible for an energy conservation measure tax credit for such measures. (3) No applicant under ORS 469B.145 (1)(c) shall be eligible for a tax credit for energy conservation measures installed in rental housing units pursuant to ORS 469.636 if the rental housing units are constructed on or after January 1, 1996. [Formerly 469.207]
ORS Chapter 469b — Energy Incentives; Tax

ORS 469b.154. Transferability of rental housing unit tax credit; rules. (1) The owner of a rental housing unit may transfer a tax credit for energy conservation measures installed in rental housing units under ORS 469B.151 in exchange for a cash payment equal to the present value of the tax credit. To be eligible for a transfer, the energy conservation measures must have been recommended in an energy audit as provided in ORS 469.633 or 469.651. (2) The State Department of Energy may establish by rule uniform discount rates to be used in calculating the present value of a tax credit under this section.
ORS Chapter 469b — Energy Incentives; Tax

ORS 469b.157. (b)(A) After completion of erection, construction, installation or acquisition of the proposed facility or, if the facility is a qualified transit pass contract, after entering into the contract with a transportation provider; or (B) After transfer of the facility, as provided in ORS 315.354 (5). (3) An application for final certification shall be made in writing on a form prepared by the department and shall contain: (a) A statement that the conditions of the preliminary certification have been complied with; (b) The actual cost of the facility certified to by a certified public accountant who is not an employee of the applicant or, if the actual cost of the facility is less than $50,000, copies of receipts for purchase and installation of the facility; (c) The amount of the credit under ORS 315.354 that is to be claimed; (d) The number and type of jobs created by the operation and maintenance of the facility over the five-year period beginning with the year of preliminary certification under ORS 469B.157 and information on the benefits of the facility with regard to overall economic activity in this state; (e) Information sufficient to demonstrate that the facility will remain in operation for at least five years, unless the director by rule specifies a shorter period of operation; (f) Information sufficient to demonstrate, in the case of a research, development or demonstration facility that is not in operation, that the applicant has made reasonable efforts to make the facility operable and meet the requirements of the preliminary certificate; (g) Documentation of compliance with applicable state and local laws and regulations and licensing and permitting requirements as defined by the director; and (h) Any other information determined by the director to be necessary prior to issuance of a final certificate, including inspection of the facility by the department. (4) The director shall act on an application for certification before the 60th day after the filing of the application under this section. The director may issue the certificate, or certificates for efficient truck technology within a transportation facility, together with such conditions as the director determines are appropriate to promote the purposes of ORS 315.354, 469B.130 to
ORS Chapter 469b — Energy Incentives; Tax

ORS 469b.161. Final certification; eligibility; contents of application. (1) A final certification may not be issued by the Director of the State Department of Energy under this section unless: (a) The facility was acquired, erected, constructed or installed under a preliminary certificate of approval issued under ORS 469B.157; (b) The applicant demonstrates the ability to provide the information required by ORS 469B.145 (2) and does not violate any condition that may be imposed as described in ORS 469B.157 (3); and (c) The facility was acquired, erected, constructed or installed in accordance with the applicable provisions of ORS 469B.130 to 469B.169 and any applicable rules or standards adopted by the director. (2) Any person may apply to the State Department of Energy for final certification of a facility: (a) If the department issued preliminary certification for the facility under ORS
ORS Chapter 469b — Energy Incentives; Tax

ORS 469b.164. Fees for certification; rules. By rule and after hearing, the Director of the State Department of Energy may adopt a schedule of reasonable fees which the State Department of Energy may require of applicants for preliminary or final certification under ORS 469B.130 to 469B.169. Before the adoption or revision of the fees, the department shall estimate the total cost of the program to the department. The fees shall be used to recover the anticipated cost of filing, investigating, granting and rejecting applications for certification and shall be designed not to exceed the total cost estimated by the department. Any excess fees shall be held by the department and shall be used by the department to reduce any future fee increases. The fee may vary according to the size and complexity of the facility. The fee shall not be considered as part of the cost of the facility to be certified. [Formerly 469.217]
ORS Chapter 469b — Energy Incentives; Tax

ORS 469b.167. Certificate required for tax credits; certification not to exceed five years. (1)(a) A certificate issued under ORS 469B.161 is required for purposes of obtaining tax credits in accordance with ORS 315.354. Such certification shall be granted for a period not to exceed five years. The five-year period shall begin with the tax year of the applicant during which the completed application for final certification of the facility under ORS 469B.161 is received by the State Department of Energy. (b) For a transferee holding a credit that has been transferred under ORS 469B.148 or 469B.154, the five-year period shall begin with the tax year in which the transferee pays for the credit. (2) Notwithstanding subsection (1) of this section, for a facility using or producing renewable energy resources with a certified cost that exceeds $10 million and that receives final certification under ORS 469B.161 after January 1, 2010: (a) The five-year period prescribed in subsection (1)(a) of this section shall begin with the tax year immediately following the tax year during which the completed application for final certification of the facility under ORS
ORS Chapter 469b — Energy Incentives; Tax

ORS 469b.169. Suspension or revocation of certificate; forfeiture of tax credits; collection. (1) Under the procedures for a contested case under ORS chapter 183, the Director of the State Department of Energy may order the suspension or revocation of the certificate issued under ORS 469B.161 if the director finds that: (a) The certification was obtained by fraud or misrepresentation; (b) The holder of the certificate or the operator of the facility has failed to construct or operate the facility in compliance with the plans, specifications and procedures in the certificate; or (c) The facility is no longer in operation. (2) As soon as the order of revocation under this section becomes final, the director shall notify the Department of Revenue, the facility owner, contract purchaser or lessee and any transferee under ORS 469B.148 of the order of revocation. (3) If the certificate is ordered revoked pursuant to subsection (1)(a) of this section, all prior tax credits provided to the holder of the certificate by virtue of the certificate shall be forfeited and upon notification under subsection (2) of this section the Department of Revenue immediately shall proceed to collect those taxes not paid by the certificate holder as a result of the tax credits provided to the holder under ORS 315.354. (4)(a) The Department of Revenue shall have the benefit of all laws of this state pertaining to the collection of income and excise taxes and may proceed to collect the amounts described in subsection (3) of this section from the person that obtained certification from the State Department of Energy or any successor in interest to the business interests of that person. No assessment of tax shall be necessary and no statute of limitation shall preclude the collection of taxes described in this subsection. (b) For purposes of this subsection, a lender, bankruptcy trustee or other person that acquires an interest through bankruptcy or through foreclosure of a security interest is not considered to be a successor in interest to the business interests of the person that obtained certification from the State Department of Energy. (5) If the certificate is ordered revoked pursuant to subsection (1)(b) of this section, the certificate holder shall be denied any further relief under ORS 315.354 in connection with the facility from and after the date that the order of revocation becomes final. (6) Notwithstanding subsections (1) to (5) of this section, a certificate or portion of a certificate held by a transferee under ORS 469B.148 may not be considered revoked for purposes of the transferee, the tax credit allowable to the transferee under ORS 315.354 may not be reduced and a transferee is not liable under subsections (3) and (4) of this section. [Formerly 469.225]
ORS Chapter 469b — Energy Incentives; Tax

ORS 469b.171. Assistance with facility purchase for investor-owned utility customers. (1) An investor-owned utility may offer cash payments to assist the utilitys commercial and industrial customers in purchasing a facility as defined in ORS
ORS Chapter 469b — Energy Incentives; Tax

ORS 469b.250. estimated by the department. Any excess fees shall be held by the department and shall be used by the department to reduce any future fee increases. The fee may vary according to the size and complexity of the system. The fee is not considered part of the cost of the system for which a grant is being sought.
ORS Chapter 469b — Energy Incentives; Tax

ORS 469b.253. Application for grant; fees. (1) Prior to the installation or construction of a renewable energy production system, any person may apply to the State Department of Energy for a grant under ORS 469B.256 if: (a) The applicant will be the owner, contract purchaser or lessee of the system at the time of installation or construction of the proposed system; (b) The system does not exceed 35 megawatts of nameplate capacity; (c) The system is located in Oregon; and (d) The system complies with the standards or rules adopted by the Director of the State Department of Energy. (2) An application for a grant under ORS 469B.256 shall be made in writing on a form prepared by the department and shall contain: (a) A detailed description of the system and its operation and information showing that the system will operate as represented in the application and remain in operation for at least five years, unless the director by rule specifies another period of operation. (b) The anticipated total system cost. (c) Information on the number and type of jobs, directly connected to the awarding of the grant, that will be: (A) Created by the system; and (B) Sustained throughout the construction, installation and operation of the system. (d) Information demonstrating that the system will comply with applicable state and local laws and regulations and obtain required licenses and permits. (e) Any other information the director considers necessary to determine whether the system is in accordance with the provisions of ORS 469B.250 to 469B.265, and any applicable rules or standards adopted by the director. (3) An application for a grant shall be accompanied by a fee established under ORS
ORS Chapter 469b — Energy Incentives; Tax

ORS 469b.256. Grant award; performance agreement; denial; limitations; forfeiture. (1) The Director of the State Department of Energy may require an applicant for a grant under this section for a renewable energy production system to submit plans, specifications and contract terms, and after examination of the plans, specifications and terms may request corrections and revisions. (2) If the director determines that the system is technically feasible and should operate in accordance with the representations made by the applicant, and is in accordance with the provisions of ORS 469B.250 to 469B.265 and any applicable rules or standards adopted by the director, the director may enter into a performance agreement with the applicant and award a grant under this section to the applicant. The grant provided for in the performance agreement may not exceed 35 percent of the cost of the project and may not exceed $250,000 per system. If construction does not begin within 12 months of an award under this section, the performance agreement shall be void and the State Department of Energy shall revoke the grant. (3) The director may, in accordance with ORS chapter 183, deny a grant under this section if the director determines that: (a) The system does not comply with the provisions of ORS 469B.250 to 469B.265 and applicable rules and standards; (b) The applicant was directly involved in an act for which the director has levied civil penalties or revoked, canceled or suspended any certification under ORS 315.326 or 469B.130 to 469B.169, or any grant under ORS 469B.250 to 469B.265; or (c) The applicant or the principal, director, officer, owner, majority shareholder or member of the applicant, or the manager of the applicant if the applicant is a limited liability company, is in arrears for payments owed to any government agency while in any capacity with direct or indirect control over a business. (4) The department shall reduce the amount of grant allowable to an applicant if, when combined with other government incentives or grants available to the applicant, the amount calculated under subsection (2) of this section exceeds 75 percent of the total system cost calculated under this section. (5) Upon determination by the director that the applicant has violated the provisions of the performance agreement or ORS 469B.250 to 469B.265, the applicant will be liable to the department for all grant moneys disbursed to the applicant.