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6/09 ODOE CF-020
ELIGIBILITY – To qualify for a tax credit, you must have an Oregon income tax liability. The photovoltaic
system must be attached to real property (e.g. no RVs or house boats) associated with your primary or
secondary residence. All equipment must be new (not previously used). The tax credit is claimed when you file
your state income tax. Systems must be installed according to state license and permitting laws.
CREDIT AMOUNT - The Oregon Residential Energy Tax Credit Program provides a tax credit for
photovoltaic systems of $3 per peak watt of installed capacity. The maximum credit for a PV system installed
on or after November 4, 2005 is $6,000. The maximum credit that can be claimed in any one year is $1,500
maximum per year, not to exceed 50 percent of the cost of the system. The amount of the tax credit may be
reduced if the system has losses from sub-optimal tilt, orientation or external shading. The attached “sunchart”
worksheet is used to determine the combined impact of tilt, orientation and external shading on system
SYSTEM VERIFICATION – An Oregon Department of Energy tax credit certified solar PV technician must
install or verify installation of the system to qualify for the tax credit. A list of companies that employ tax credit
certified solar PV technicians can be found on the Oregon Department of Energy’s Web site. Homeowners, who
install their own PV systems or use a solar PV technician who is not tax credit certified, should contact a tax
credit certified solar PV technician to verify that their system meets Residential Energy Tax Credit standards.
For homeowners who live in areas where there is no tax credit certified solar PV technician within 100 miles,
please call the Oregon Department of Energy (1-800-221-8035) to discuss verification of the system.
PASS-THROUGH OPTION – If you are a full-time Oregon resident and do not have an Oregon income tax
liability, you may choose to transfer your tax credit to another full-ti