The following devices are not eligible for the tax credit under ORS 316.116:

1. (1) Standard efficiency furnaces;
2. (2) Air conditioning systems;
3. (3) Boilers;
4. (4) Standard back-up heating systems;
5. (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. (6) Heat pump water heaters that are part of a geothermal heat pump space heating system;
7. (7) Structures that cover or enclose a swimming pool;
8. (8) Swimming pools, hot tubs or spas used to store heat;
9. (9) Above ground, uninsulated swimming pools, hot tubs or spas;
10. (10) Photovoltaic systems installed on recreational vehicles;
11. (11) Conversion of an existing alternative energy device to another type of alternative energy device;
12. (12) Repair or replacement of an existing alternative energy device;
13. (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. (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. (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.

[Formerly 469.172; 2015 c.701 §31]