reglab/housing_qa huggingface dataset:
OR Rev Stat § 469B.118 (2021)
2021 Oregon Revised Statutes|Volume : 13 - Housing, Games, Environment|Chapter 469B - Energy Incentives; Tax Credits; Grants|Section 469B.118 - Forfeiture of tax credits; revocation of contractor certificate; inspection; effect of failure to allow inspection; collection.

(1) The Director of the State Department of Energy may order the forfeiture of a tax credit allowed under ORS 316.116, as provided in ORS 315.061: (a) For the reasons set forth in ORS 315.061; or (b) If the director finds that: (A) The alternative energy device has not been constructed, installed or operated in substantial compliance with the requirements of ORS 469B.100 to 469B.118; or (B) The taxpayer failed to consent to an inspection of the constructed or installed alternative energy device by the State Department of Energy after a reasonable, written request for such an inspection by the State Department of Energy. (2) The Director of the State Department of Energy may order the revocation of a contractor certificate issued under ORS 469B.106, as provided in ORS 315.061: (a) For the reasons set forth in ORS 315.061; or (b) If the director finds that: (A) The contractor’s performance for the alternative energy device for which the contractor is issued a certificate under ORS 469B.106 does not meet industry standards; or (B) The contractor has misrepresented to the customer either the tax credit program or the nature or quality of the alternative energy device. (3) If the tax credit for the construction or installation of an alternative energy device is ordered forfeited due to an action of the contractor, the Department of Revenue shall proceed to collect, from the contractor, an amount equivalent to those taxes not paid by the taxpayer as a result of the tax credit relief under ORS 316.116. If the forfeiture is due to an action of the contractor and not to an action of the taxpayer, the assessment of these taxes shall be levied on the contractor and not on the taxpayer. Notwithstanding ORS 314.835, the Department of Revenue may disclose information from income tax returns or reports to the extent such disclosure is necessary to collect amounts from contractors under this subsection. (4) In order to obtain information necessary to verify eligibility and amount of the tax credit, the State Department of Energy or its representative may inspect an alternative energy device that has been purchased, constructed or installed. The inspection shall be made only with the consent of the owner of the dwelling. Failure to consent to the inspection is grounds for the forfeiture of any tax credit relief under ORS 316.116. The Department of Revenue shall proceed to collect any taxes due according to subsection (3) of this section. For electrical generating alternative energy devices, the State Department of Energy may obtain energy consumption records for the dwelling the device serves, for a 12-month period, in order to verify eligibility and amount of the tax credit. [Formerly 469.180; 2015 c.701 §33; 2019 c.483 §11]
OR Rev Stat § 469B.133 (2021)
2021 Oregon Revised Statutes|Volume : 13 - Housing, Games, Environment|Chapter 469B - Energy Incentives; Tax Credits; Grants|Section 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]
OR Rev Stat § 469B.136 (2021)
2021 Oregon Revised Statutes|Volume : 13 - Housing, Games, Environment|Chapter 469B - Energy Incentives; Tax Credits; Grants|Section 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 applicant’s business plan; or (p) Data related to projected return on investment. [Formerly 469.195]
OR Rev Stat § 469B.139 (2021)
2021 Oregon Revised Statutes|Volume : 13 - Housing, Games, Environment|Chapter 469B - Energy Incentives; Tax Credits; Grants|Section 469B.139 - Criteria for high-performance homes, renewable energy systems, combined heat and power facilities and facilities using or producing renewable energy resources; rules.

The State Department of Energy shall by rule establish all of the following criteria: (1) For a high-performance home, the minimum design and construction standards that must be met or exceeded for a dwelling to be considered a high-performance home, including but not limited to standards for the building envelope, HVAC systems, lighting, appliances, water conservation measures, use of sustainable building materials and on-site renewable energy systems. The criteria must also establish the minimum reduction in estimated net purchased energy that a dwelling must achieve to be considered a high-performance home. (2) For a homebuilder-installed renewable energy system, the minimum performance and efficiency standards that a solar electric system, solar domestic water heating system, passive solar space heating system, wind power system, geothermal heating system, fuel cell system or other system utilizing renewable resources must achieve to be considered a homebuilder-installed renewable energy system. (3) For a high-efficiency combined heat and power facility, the minimum performance and efficiency standards that the facility must achieve to be considered a high-efficiency combined heat and power facility. (4) For a facility using or producing renewable energy resources, standards relating to criteria required under ORS 469B.136 (2). (5) Standards, consistent with the definitions in ORS 469B.130, relating to what constitutes a single facility. [Formerly 469.197]
OR Rev Stat § 469B.142 (2021)
2021 Oregon Revised Statutes|Volume : 13 - Housing, Games, Environment|Chapter 469B - Energy Incentives; Tax Credits; Grants|Section 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]
OR Rev Stat § 469B.148 (2021)
2021 Oregon Revised Statutes|Volume : 13 - Housing, Games, Environment|Chapter 469B - Energy Incentives; Tax Credits; Grants|Section 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. [Formerly 469.206; 2012 c.45 §23a]
OR Rev Stat § 469B.151 (2021)
2021 Oregon Revised Statutes|Volume : 13 - Housing, Games, Environment|Chapter 469B - Energy Incentives; Tax Credits; Grants|Section 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]
OR Rev Stat § 469B.154 (2021)
2021 Oregon Revised Statutes|Volume : 13 - Housing, Games, Environment|Chapter 469B - Energy Incentives; Tax Credits; Grants|Section 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. [Formerly 469.208; 2017 c.727 §15]
OR Rev Stat § 469B.157 (2021)
2021 Oregon Revised Statutes|Volume : 13 - Housing, Games, Environment|Chapter 469B - Energy Incentives; Tax Credits; Grants|Section 469B.157 - Submissions for preliminary certification; alteration, conditions, suspension or denial of preliminary certification.

(1) The Director of the State Department of Energy may require the submission of plans, specifications and contract terms, and after examination thereof, may request corrections and revisions of the plans, specifications and terms. (2) If the director determines that the proposed acquisition, erection, construction or installation 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.130 to 469B.169 and any applicable rules or standards adopted by the director, the director shall issue a preliminary certificate approving the acquisition, erection, construction or installation of the facility. The certificate shall indicate the potential amount of tax credit allowable and shall list any conditions for claiming the credit. (3) The director may issue an order altering, conditioning, suspending or denying preliminary certification if the director determines that: (a) The acquisition, erection, construction or installation does not comply with the provisions of ORS 469B.130 to 469B.169 and applicable rules and standards; (b) The applicant has previously received preliminary or final certification for the same costs; (c) The applicant is unable to demonstrate that the facility would be economically viable without the allowance of additional credits under ORS 315.354; (d) 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 469B.130 to 469B.169; or (e) 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. [Formerly 469.210]
OR Rev Stat § 469B.164 (2021)
2021 Oregon Revised Statutes|Volume : 13 - Housing, Games, Environment|Chapter 469B - Energy Incentives; Tax Credits; Grants|Section 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]
OR Rev Stat § 469B.167 (2021)
2021 Oregon Revised Statutes|Volume : 13 - Housing, Games, Environment|Chapter 469B - Energy Incentives; Tax Credits; Grants|Section 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 469B.161 is received by the department. (b) If claimed by a transferee, the first of five tax years in which the transferee may claim the credit is the tax year in which the transferee paid for the credit or the tax year prescribed in paragraph (a) of this subsection, whichever is later. (c) An application shall be considered complete without the identification of a transferee for purposes of ORS 469B.148 or 469B.154. (3) If the original owner of the certificate uses any portion of the credit, the certificate becomes nontransferable. [Formerly 469.220]
OR Rev Stat § 469B.169 (2021)
2021 Oregon Revised Statutes|Volume : 13 - Housing, Games, Environment|Chapter 469B - Energy Incentives; Tax Credits; Grants|Section 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]
OR Rev Stat § 469B.171 (2021)
2021 Oregon Revised Statutes|Volume : 13 - Housing, Games, Environment|Chapter 469B - Energy Incentives; Tax Credits; Grants|Section 469B.171 - Assistance with facility purchase for investor-owned utility customers.

(1) An investor-owned utility may offer cash payments to assist the utility’s commercial and industrial customers in purchasing a facility as defined in ORS 469B.130, including but not limited to an alternative fuel vehicle refueling station. The utility may pay the customer the present value to the utility of the tax credit to which the customer would be entitled under ORS 469B.130 to 469B.169. (2) As used in this section, "cash payment" and "investor-owned utility" have the meanings given those terms in ORS 469.631. [Formerly 469.878]
OR Rev Stat § 469B.250 (2021)
2021 Oregon Revised Statutes|Volume : 13 - Housing, Games, Environment|Chapter 469B - Energy Incentives; Tax Credits; Grants|Section 469B.250 - Definitions for ORS 469B.250 to 469B.265.

As used in ORS 469B.250 to 469B.265: (1) "Biomass" has the meaning given that term in ORS 315.141. (2) "Cost" means the actual cost of the acquisition, construction and installation of the renewable energy production system paid by the applicant for the system, before considering utility incentives. (3) "Renewable energy production system" means a system that uses biomass, solar, geothermal, hydroelectric, wind, landfill gas, biogas or wave, tidal or ocean thermal energy technology to produce energy. (4) "Solar technology" means any system, mechanism or series of mechanisms, including photovoltaic systems, that uses solar radiation to generate electrical energy. [2011 c.730 §27]
OR Rev Stat § 469B.253 (2021)
2021 Oregon Revised Statutes|Volume : 13 - Housing, Games, Environment|Chapter 469B - Energy Incentives; Tax Credits; Grants|Section 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 469B.259. The director may refund all or a portion of the fee if the application for a grant is rejected. (4) The director may allow an applicant to file the application for a grant after the start of installation or construction of the system if the director finds that: (a) Filing the application before the start of installation or construction is inappropriate because special circumstances render filing earlier unreasonable; and (b) The system would otherwise qualify for a grant under ORS 469B.250 to 469B.265. [2011 c.730 §29; 2012 c.45 §4]