1. (a) A project qualifies as a solar energy project if it:

   1. (1) is an addition, alteration, or improvement to a commercial building or industrial building; and

   2. (2) is designed to reduce the energy requirements of the building by using:

      1. (i) wind energy;
      2. (ii) energy from a wood-burning appliance; or

      3. (iii) solar energy of:

         1. 1. the active type based on mechanically forced energy transfer;
         2. 2. the passive type based on convective, conductive, or radiant energy transfer; or
         3. 3. a combination of these types.

2. (b) A solar energy project may include:

   1. (1) a solar process heat device;
   2. (2) a solar electric device; and
   3. (3) an earth-sheltered building in which the sheltering substantially reduces the consumption of energy by the building.

Added by Acts 2008, c. 306, § 2, eff. Oct. 1, 2008.