Current through Register Vol. 63, No. 12, December 1, 2024
Section 330-065-0010 - Qualifying Weatherization MaterialsThe following weatherization materials as defined in ORS 316.088 shall qualify for the Oregon Residential Weatherization Tax Credit when installed in an existing dwelling as defined in ORS 316.088, other than a mobile home:
(1) Insulation of ceilings or attics, including insulating materials installed on the exterior of flat roofs (but excluding any fire- or weather-proofing or other material installed on the exterior of the insulating materials and serving as roofing material);(2) Insulation of exterior walls;(3) Insulation of basement walls;(4) Insulation of crawl space foundation walls;(5) Insulation of floors over unheated spaces and materials necessary to support the insulation;(6) Insulation of heating system supply and return air ducts in unheated spaces;(7) Insulation of water heaters, water pipes, or steam pipes in unheated spaces;(8) Vapor barrier materials;(9) Ground cover in crawl spaces; (12) Storm or thermal windows;(13) Storm or thermal doors;(14) Furnace or boiler replacement burners which result in increased combustion efficiency. The burners must replace an existing burner and must be of the same fuel type as the burner they replace. The burners do not qualify if they are acquired as part of a new furnace or boiler;(15) Replacement furnaces or boilers only when they replace an existing converted solid fuel gravity furnace which at one time burned sawdust, wood, or coal and was later converted to burn fuel oil or natural gas. The replacement must be of the same fuel type as the furnace it replaced;(16) Electric ignition devices for gas heating systems and appliances, except those acquired as part of a new furnace or boiler;(17) Automatic vent dampers installed on furnaces, boilers, or water heaters;(18) Improved draft hoods designed to restrict flue heat loss during both the on cycle and the off cycle installed on furnaces, boilers, or water heaters;(19) Flue heat recovery devices for use on gas- or oil-fired furnaces or boilers;(21) Timers installed on hot water circulation pumps serving multiple unit residential housing;(22) Water flow regulating devices on any hot water outlet;(23) Attic ventilation, excluding power ventilators;(24) Dehumidifiers (plug-in or permanently installed);(25) Cost of renting equipment to blow in insulation; and(26) Insulated shades and shutters with a tight seal on all four sides, which have an R-value of at least 3, and if foam plastic, a maximum flame-spread rating of not more than 75.Or. Admin. Code § 330-065-0010
DOE 7-1979, f. 11-27-79, ef. 1-1-80; DOE 14-1980, f. 12-15-80, ef. 1-1-81Stat. Auth.: ORS 316 & ORS 469
Stats. Implemented: ORS 316.088