Only the highest energy efficient wood and pellet stoves qualify and must meet specific criteria (see below).
The tax credit amount is based on the estimated average first year energy savings
Criteria (beginning January 1, 2013)
To qualify for the program, the wood and pellet stove must be new (not used) and must meet the following criteria which were established during the public rulemaking process. The equipment must:
- Be installed in an Oregon residential dwelling
- Be installed with a dedicated outside combustion air intake (see below)
- Listed in the United States Department Environmental Protection Agency's List of EPA Certified Wood Stoves. For stoves not listed but meet the emission requirements below, contact the stove manufacturer or the Oregon Department of Energy about tax credit eligibility. All stoves must show an emission rate that does not exceed the allowed maximums by stove type.
Non-catalytic purchased in 2013
Non-catalytic purchased in 2014
Catalytic purchased in 2013-2014
Pellet purchased in 2013-2014
Dedicated Outside Air
In order to qualify, your premium efficiency wood and pellet stove must be installed with dedicated outside air. This combustion requirement can be satisfied with one of the following options:
- Duct directly connected to the stove (preferred)
- Duct terminates at the hearth with barometric or manual damper
- Duct with barometric damper within the room
The stove and damper installation must be in compliance with building code requirements.
Applying for the Tax Credit
- Verify that your new wood or pellet stove meets the criteria (see above).
- Complete and sign the tax credit application for Premium Efficiency Wood and Pellet Stoves.
- Send the completed application to the Oregon Department of Energy with a copy of the dated receipt or other proof of payment that includes the make and model of stove. Do not to wait to apply until tax season as requests may be delayed for several weeks due to the volume of applications.
- Claim the tax credit when filing your Oregon income tax return. Keep the tax certificate, a copy of the application, proof of payment and any other supporting documentation. Do not attach this documentation to the tax return. If the return is audited, the Department of Revenue will request copies of the tax certificate and supporting documentation. If you have questions concerning claiming the credit on your Oregon tax return, contact the Oregon Department of Revenue at 1-800-356-4222 or 503-378-4988.