(1) “alternative energy system”
- (A) means a source of thermal, mechanical or electrical energy that is not dependent on oil or gas or a nuclear fuel for the supply of energy for space heating and cooling, refrigeration and cold storage, electrical power, mechanical power, or the heating of water;
(B) includes
- (i) an alternative energy property as defined by 26 U.S.C. 48(a)(3)(A) (Sec. 301, P.L. 95-618, Internal Revenue Code);
- (ii) a method of architectural design and construction that provides for the collection, storage, and use of direct radiation from the sun;
- (iii) a woodstove that complies with the provisions of 40 C.F.R. 60.530;
- (iv) a steam, hot water, or ducted hot air central heating system that uses wood or coal for fuel; and
- (v) a high efficiency wood pellet or grain stove;
(C) does not include
- (i) a stove that uses only coal or oil for fuel; or
- (ii) a fireplace or fireplace insert;
(2) “commercial building”
- (A) means a building that is intended to be used for commercial purposes;
(B) does not include
- (i) a residential structure or mobile home that contains one to four family housing units; or
- (ii) individual units of condominiums or cooperatives;
(3) “energy conservation improvement” means
- (A) structural insulation;
- (B) thermal windows and doors;
- (C) a furnace replacement burner designed to achieve a reduction in the amount of fuel consumed as a result of increased combustion efficiency;
- (D) a device for modifying flue openings designed to increase the efficiency of operation of the heating system;
- (E) an electrical or mechanical furnace ignition system that replaces a gas pilot light;
- (F) an automatic energy-saving setback thermostat;
- (G) a meter that displays the cost of energy usage;
- (H) caulking and weather-stripping of doors and windows;
- (I) insulating shades and shutters;
- (J) air and water recuperators.