141.435 Definitions for KRS 141.435 to 141.437. As used in KRS 141.435 to 141.437: <br>(1) "Active solar space-heating system" means a system that: (a) Consists of solar energy collectors that collect and absorb solar radiation combined with electric fans or pumps to transfer and distribute that solar heat; (b) May include an energy storage space-heating system to provide heat when the sun is not shining; and (c) Is installed by a certified installer; (2) "Certified installer" means an installer who has satisfied the professional certification standards established by the North American Board of Certified Energy <br>Practitioners (NABCEP) and who has been certified as a NABCEP Certified Solar <br>PV Installer or a NABCEP Certified Solar Thermal Installer; (3) "Combined active solar space-heating and water-heating system" means a system that meets the requirements of both an active solar space-heating system and a solar <br>water-heating system and is installed by a certified installer; (4) "Commonwealth" means the Commonwealth of Kentucky; <br>(5) "Dwelling unit" includes a manufactured home as defined in KRS 100.348; <br>(6) "Energy-efficient interior lighting system" means an interior lighting system that meets the maximum reduction in lighting power density requirements for the federal <br>energy efficient commercial building deduction under 26 U.S.C. sec. 179D, as in <br>effect December 31, 2007; (7) "Energy-efficient heating, cooling, ventilation, or hot water system" means a heating, cooling, ventilation, or hot water system that meets the requirements for the <br>federal energy-efficient commercial building deduction under 26 U.S.C. sec. 179D, <br>as in effect December 31, 2007; (8) "Energy-efficient windows and storm doors" means windows and storm doors that are: <br>(a) ENERGY STAR-labeled; and <br>(b) Certified by the National Fenestration Rating Council as meeting the North-Central U.S. climate zone performance standards for U-factor (nonsolar heat <br>conductance), solar heat gain coefficient, air leakage, visible-light <br>transmittance, and condensation resistance; (9) "ENERGY STAR" shall have the same meaning as in KRS 56.770; <br>(10) "Installed cost" means the following, less any discounts, rebates, sales tax, installation-assistance credits, name-referral allowances, or other similar reductions: <br>(a) The purchase cost of equipment, components, and associated design; and <br>(b) Labor costs properly allocable to the on-site preparation, assembly, and original installation of the property, including piping or wiring to interconnect <br>such property to the dwelling unit or commercial property; (11) "Passive solar space-heating system" means a system that: (a) Takes advantage of the warmth of the sun through the use of design features such as large south-facing windows and materials in the floors or walls that <br>absorb warmth during the day and release that warmth at night; (b) Includes one (1) or more of the following designs: 1. Direct gain which stores and slowly releases heat energy collected from <br>the sun shining directly into the building and warming materials such as <br>tile or concrete; 2. Indirect gain which uses materials that are located between the sun and <br>the living space such as a wall to hold, store, and release heat; or 3. Isolated gain which collects warmer air from an area that is remote from <br>the living space, such as a sunroom attached to a house, and the warmer <br>air flows naturally to the rest of the house; and (c) Meets the guidelines and technical requirements for passive solar design established by administrative regulation pursuant to KRS 141.436(7); (12) "Qualified energy property" means the following property that meets the performance, quality, and certification standards of and that would have been <br>eligible for the federal tax credit for residential energy property expenditures under <br>26 U.S.C. sec. 25C, as it existed on December 31, 2007: <br>(a) An electric heat pump water heater; <br>(b) An electric heat pump; <br>(c) A closed loop geothermal heat pump; <br>(d) An open loop geothermal heat pump; <br>(e) A direct expansion (DX) geothermal heat pump; <br>(f) A central air conditioner; <br>(g) A natural gas, propane, or oil furnace or hot water heater; <br>(h) A hot water boiler including outdoor wood-fired boiler units; or <br>(i) An advanced main air circulating fan; (13) "Solar photovoltaic system" means a system for electricity generation that: (a) Includes solar photovoltaic panels, structural attachments, electrical wiring, inverters for converting direct current output to alternating current, and <br>appropriate controls and safety measures for output monitoring; (b) Meets the requirements of Article 690 of the National Electrical Code; <br>(c) Uses solar photovoltaic panels and inverters that are rated and listed by Underwriters Laboratories; and (d) Is installed by a certified installer; (14) "Solar water-heating system" means a system that: (a) Uses solar-thermal energy to heat water; <br>(b) 1. Is an indirect pressurized glycol system that uses propylene glycol; or 2. Is an indirect drainback system that uses distilled water or propylene <br>glycol; (c) Uses OG-100 solar thermal collectors that are: 1. Certified by the Solar Rating and Certification Corporation; and 2. Covered by a manufacturer's warranty of not less than five (5) years; (d) Is installed by a certified installer; and <br>(e) Is warranted by the certified installer for a period of not less than two (2) years; (15) "Upgraded insulation" means insulation with the following R-value ratings: (a) Attic insulation rated R-38 or higher; <br>(b) Exterior wall, crawl space, and basement exterior wall insulation rated R-13 or higher; and (c) Floor insulation rated R-19 or higher; and (16) "Wind turbine" or "wind machine" means a turbine or machine used for generating electricity that: <br>(a) Is certified as meeting the United States Wind Industry Consensus Standards developed by the American Wind Energy Association in partnership with the <br>United States Department of Energy; (b) Is covered by a manufacturer's warranty of not less than five (5) years; <br>(c) Is in compliance with all relevant building codes, height restriction variances, other special code requirements, and zoning ordinances; (d) Has been installed in accordance with all building codes and all permits were received prior to the start of construction and installation; (e) Is in compliance with all applicable Federal Aviation Administration regulations; (f) Meets all requirements of Article 705 of the National Electrical Code for electrical components and installations; and (g) Is rated and listed by Underwriters Laboratories. Effective: February 25, 2010 <br>History: Repealed and reenacted 2010 Ky. Acts ch. 5, sec. 11, effective February 25, 2010. -- Created 2008 Ky. Acts ch. 139, sec. 11, effective July 15, 2008. Legislative Research Commission Note (2/25/2010). 2010 Ky. Acts ch. 5, sec. 28, provides that the repeal and reenactment of this section in that Act "shall apply <br>retroactively to July 15, 2008." Legislative Research Commission Note (7/15/2008). 2008 Ky. Acts ch. 139, sec. 26, provides that this section "shall apply to taxable periods beginning after December <br>31, 2008."
141.435 Definitions for KRS 141.435 to 141.437. As used in KRS 141.435 to 141.437: <br>(1) "Active solar space-heating system" means a system that: (a) Consists of solar energy collectors that collect and absorb solar radiation combined with electric fans or pumps to transfer and distribute that solar heat; (b) May include an energy storage space-heating system to provide heat when the sun is not shining; and (c) Is installed by a certified installer; (2) "Certified installer" means an installer who has satisfied the professional certification standards established by the North American Board of Certified Energy <br>Practitioners (NABCEP) and who has been certified as a NABCEP Certified Solar <br>PV Installer or a NABCEP Certified Solar Thermal Installer; (3) "Combined active solar space-heating and water-heating system" means a system that meets the requirements of both an active solar space-heating system and a solar <br>water-heating system and is installed by a certified installer; (4) "Commonwealth" means the Commonwealth of Kentucky; <br>(5) "Dwelling unit" includes a manufactured home as defined in KRS 100.348; <br>(6) "Energy-efficient interior lighting system" means an interior lighting system that meets the maximum reduction in lighting power density requirements for the federal <br>energy efficient commercial building deduction under 26 U.S.C. sec. 179D, as in <br>effect December 31, 2007; (7) "Energy-efficient heating, cooling, ventilation, or hot water system" means a heating, cooling, ventilation, or hot water system that meets the requirements for the <br>federal energy-efficient commercial building deduction under 26 U.S.C. sec. 179D, <br>as in effect December 31, 2007; (8) "Energy-efficient windows and storm doors" means windows and storm doors that are: <br>(a) ENERGY STAR-labeled; and <br>(b) Certified by the National Fenestration Rating Council as meeting the North-Central U.S. climate zone performance standards for U-factor (nonsolar heat <br>conductance), solar heat gain coefficient, air leakage, visible-light <br>transmittance, and condensation resistance; (9) "ENERGY STAR" shall have the same meaning as in KRS 56.770; <br>(10) "Installed cost" means the following, less any discounts, rebates, sales tax, installation-assistance credits, name-referral allowances, or other similar reductions: <br>(a) The purchase cost of equipment, components, and associated design; and <br>(b) Labor costs properly allocable to the on-site preparation, assembly, and original installation of the property, including piping or wiring to interconnect <br>such property to the dwelling unit or commercial property; (11) "Passive solar space-heating system" means a system that: (a) Takes advantage of the warmth of the sun through the use of design features such as large south-facing windows and materials in the floors or walls that <br>absorb warmth during the day and release that warmth at night; (b) Includes one (1) or more of the following designs: 1. Direct gain which stores and slowly releases heat energy collected from <br>the sun shining directly into the building and warming materials such as <br>tile or concrete; 2. Indirect gain which uses materials that are located between the sun and <br>the living space such as a wall to hold, store, and release heat; or 3. Isolated gain which collects warmer air from an area that is remote from <br>the living space, such as a sunroom attached to a house, and the warmer <br>air flows naturally to the rest of the house; and (c) Meets the guidelines and technical requirements for passive solar design established by administrative regulation pursuant to KRS 141.436(7); (12) "Qualified energy property" means the following property that meets the performance, quality, and certification standards of and that would have been <br>eligible for the federal tax credit for residential energy property expenditures under <br>26 U.S.C. sec. 25C, as it existed on December 31, 2007: <br>(a) An electric heat pump water heater; <br>(b) An electric heat pump; <br>(c) A closed loop geothermal heat pump; <br>(d) An open loop geothermal heat pump; <br>(e) A direct expansion (DX) geothermal heat pump; <br>(f) A central air conditioner; <br>(g) A natural gas, propane, or oil furnace or hot water heater; <br>(h) A hot water boiler including outdoor wood-fired boiler units; or <br>(i) An advanced main air circulating fan; (13) "Solar photovoltaic system" means a system for electricity generation that: (a) Includes solar photovoltaic panels, structural attachments, electrical wiring, inverters for converting direct current output to alternating current, and <br>appropriate controls and safety measures for output monitoring; (b) Meets the requirements of Article 690 of the National Electrical Code; <br>(c) Uses solar photovoltaic panels and inverters that are rated and listed by Underwriters Laboratories; and (d) Is installed by a certified installer; (14) "Solar water-heating system" means a system that: (a) Uses solar-thermal energy to heat water; <br>(b) 1. Is an indirect pressurized glycol system that uses propylene glycol; or 2. Is an indirect drainback system that uses distilled water or propylene <br>glycol; (c) Uses OG-100 solar thermal collectors that are: 1. Certified by the Solar Rating and Certification Corporation; and 2. Covered by a manufacturer's warranty of not less than five (5) years; (d) Is installed by a certified installer; and <br>(e) Is warranted by the certified installer for a period of not less than two (2) years; (15) "Upgraded insulation" means insulation with the following R-value ratings: (a) Attic insulation rated R-38 or higher; <br>(b) Exterior wall, crawl space, and basement exterior wall insulation rated R-13 or higher; and (c) Floor insulation rated R-19 or higher; and (16) "Wind turbine" or "wind machine" means a turbine or machine used for generating electricity that: <br>(a) Is certified as meeting the United States Wind Industry Consensus Standards developed by the American Wind Energy Association in partnership with the <br>United States Department of Energy; (b) Is covered by a manufacturer's warranty of not less than five (5) years; <br>(c) Is in compliance with all relevant building codes, height restriction variances, other special code requirements, and zoning ordinances; (d) Has been installed in accordance with all building codes and all permits were received prior to the start of construction and installation; (e) Is in compliance with all applicable Federal Aviation Administration regulations; (f) Meets all requirements of Article 705 of the National Electrical Code for electrical components and installations; and (g) Is rated and listed by Underwriters Laboratories. Effective: February 25, 2010 <br>History: Repealed and reenacted 2010 Ky. Acts ch. 5, sec. 11, effective February 25, 2010. -- Created 2008 Ky. Acts ch. 139, sec. 11, effective July 15, 2008. Legislative Research Commission Note (2/25/2010). 2010 Ky. Acts ch. 5, sec. 28, provides that the repeal and reenactment of this section in that Act "shall apply <br>retroactively to July 15, 2008." Legislative Research Commission Note (7/15/2008). 2008 Ky. Acts ch. 139, sec. 26, provides that this section "shall apply to taxable periods beginning after December <br>31, 2008."
141.435 Definitions for KRS 141.435 to 141.437. As used in KRS 141.435 to 141.437: <br>(1) "Active solar space-heating system" means a system that: (a) Consists of solar energy collectors that collect and absorb solar radiation combined with electric fans or pumps to transfer and distribute that solar heat; (b) May include an energy storage space-heating system to provide heat when the sun is not shining; and (c) Is installed by a certified installer; (2) "Certified installer" means an installer who has satisfied the professional certification standards established by the North American Board of Certified Energy <br>Practitioners (NABCEP) and who has been certified as a NABCEP Certified Solar <br>PV Installer or a NABCEP Certified Solar Thermal Installer; (3) "Combined active solar space-heating and water-heating system" means a system that meets the requirements of both an active solar space-heating system and a solar <br>water-heating system and is installed by a certified installer; (4) "Commonwealth" means the Commonwealth of Kentucky; <br>(5) "Dwelling unit" includes a manufactured home as defined in KRS 100.348; <br>(6) "Energy-efficient interior lighting system" means an interior lighting system that meets the maximum reduction in lighting power density requirements for the federal <br>energy efficient commercial building deduction under 26 U.S.C. sec. 179D, as in <br>effect December 31, 2007; (7) "Energy-efficient heating, cooling, ventilation, or hot water system" means a heating, cooling, ventilation, or hot water system that meets the requirements for the <br>federal energy-efficient commercial building deduction under 26 U.S.C. sec. 179D, <br>as in effect December 31, 2007; (8) "Energy-efficient windows and storm doors" means windows and storm doors that are: <br>(a) ENERGY STAR-labeled; and <br>(b) Certified by the National Fenestration Rating Council as meeting the North-Central U.S. climate zone performance standards for U-factor (nonsolar heat <br>conductance), solar heat gain coefficient, air leakage, visible-light <br>transmittance, and condensation resistance; (9) "ENERGY STAR" shall have the same meaning as in KRS 56.770; <br>(10) "Installed cost" means the following, less any discounts, rebates, sales tax, installation-assistance credits, name-referral allowances, or other similar reductions: <br>(a) The purchase cost of equipment, components, and associated design; and <br>(b) Labor costs properly allocable to the on-site preparation, assembly, and original installation of the property, including piping or wiring to interconnect <br>such property to the dwelling unit or commercial property; (11) "Passive solar space-heating system" means a system that: (a) Takes advantage of the warmth of the sun through the use of design features such as large south-facing windows and materials in the floors or walls that <br>absorb warmth during the day and release that warmth at night; (b) Includes one (1) or more of the following designs: 1. Direct gain which stores and slowly releases heat energy collected from <br>the sun shining directly into the building and warming materials such as <br>tile or concrete; 2. Indirect gain which uses materials that are located between the sun and <br>the living space such as a wall to hold, store, and release heat; or 3. Isolated gain which collects warmer air from an area that is remote from <br>the living space, such as a sunroom attached to a house, and the warmer <br>air flows naturally to the rest of the house; and (c) Meets the guidelines and technical requirements for passive solar design established by administrative regulation pursuant to KRS 141.436(7); (12) "Qualified energy property" means the following property that meets the performance, quality, and certification standards of and that would have been <br>eligible for the federal tax credit for residential energy property expenditures under <br>26 U.S.C. sec. 25C, as it existed on December 31, 2007: <br>(a) An electric heat pump water heater; <br>(b) An electric heat pump; <br>(c) A closed loop geothermal heat pump; <br>(d) An open loop geothermal heat pump; <br>(e) A direct expansion (DX) geothermal heat pump; <br>(f) A central air conditioner; <br>(g) A natural gas, propane, or oil furnace or hot water heater; <br>(h) A hot water boiler including outdoor wood-fired boiler units; or <br>(i) An advanced main air circulating fan; (13) "Solar photovoltaic system" means a system for electricity generation that: (a) Includes solar photovoltaic panels, structural attachments, electrical wiring, inverters for converting direct current output to alternating current, and <br>appropriate controls and safety measures for output monitoring; (b) Meets the requirements of Article 690 of the National Electrical Code; <br>(c) Uses solar photovoltaic panels and inverters that are rated and listed by Underwriters Laboratories; and (d) Is installed by a certified installer; (14) "Solar water-heating system" means a system that: (a) Uses solar-thermal energy to heat water; <br>(b) 1. Is an indirect pressurized glycol system that uses propylene glycol; or 2. Is an indirect drainback system that uses distilled water or propylene <br>glycol; (c) Uses OG-100 solar thermal collectors that are: 1. Certified by the Solar Rating and Certification Corporation; and 2. Covered by a manufacturer's warranty of not less than five (5) years; (d) Is installed by a certified installer; and <br>(e) Is warranted by the certified installer for a period of not less than two (2) years; (15) "Upgraded insulation" means insulation with the following R-value ratings: (a) Attic insulation rated R-38 or higher; <br>(b) Exterior wall, crawl space, and basement exterior wall insulation rated R-13 or higher; and (c) Floor insulation rated R-19 or higher; and (16) "Wind turbine" or "wind machine" means a turbine or machine used for generating electricity that: <br>(a) Is certified as meeting the United States Wind Industry Consensus Standards developed by the American Wind Energy Association in partnership with the <br>United States Department of Energy; (b) Is covered by a manufacturer's warranty of not less than five (5) years; <br>(c) Is in compliance with all relevant building codes, height restriction variances, other special code requirements, and zoning ordinances; (d) Has been installed in accordance with all building codes and all permits were received prior to the start of construction and installation; (e) Is in compliance with all applicable Federal Aviation Administration regulations; (f) Meets all requirements of Article 705 of the National Electrical Code for electrical components and installations; and (g) Is rated and listed by Underwriters Laboratories. Effective: February 25, 2010 <br>History: Repealed and reenacted 2010 Ky. Acts ch. 5, sec. 11, effective February 25, 2010. -- Created 2008 Ky. Acts ch. 139, sec. 11, effective July 15, 2008. Legislative Research Commission Note (2/25/2010). 2010 Ky. Acts ch. 5, sec. 28, provides that the repeal and reenactment of this section in that Act "shall apply <br>retroactively to July 15, 2008." Legislative Research Commission Note (7/15/2008). 2008 Ky. Acts ch. 139, sec. 26, provides that this section "shall apply to taxable periods beginning after December <br>31, 2008."
