1. (1) Eligible costs for active solar thermal energy systems must conform with Section R362-2-5 and meet the requirements contained in this section.

2. (2) For purposes of determining eligible costs, an active solar thermal system ends at the interface between it and the conventional heating system. Eligible costs for a solar thermal system are limited to components that would not normally be associated with a conventional heating system. Eligible equipment costs include:

   1. (a) solar collectors that transfer solar heat to water, a heat transfer fluid, or air;
   2. (b) thermal storage devices such as tanks or heat sinks;
   3. (c) ductwork, piping, fans, pumps and controls that move heat directly from solar collectors to storage or to the interface between the active solar thermal system and a building's conventional heating and cooling systems; and
   4. (d) hot water storage tanks that have dual heat exchange capabilities allowing for the heating of water by both the active solar thermal system and by a nonrenewable energy source such as natural gas or electricity.

KEY: energy, renewable, tax credits, solar

Date of Last Change: July 29, 2020

Notice of Continuation: August 22, 2022

Authorizing, and Implemented or Interpreted Law: 59-7-614; 59-10-1014; 59-10-1106