The pass-through option will allow a person who buys qualifying equipment, systems or services to transfer an energy tax credit to an individual, estate, trust or business subject to tax under Oregon Revised Statute 316
. The equipment owner is responsible for finding a pass-through partner, which must have an Oregon tax liability.
Potential applicants and pass-through partners may contact a tax advisor or the Oregon Department of Revenue at 503-378-4988 or www.oregon.gov/DOR
to determine if they are subject to Oregon personal income tax.
For more information, please call us 503-378-4040 or 800-221-8035 and ask to speak to one of our Residential Energy Tax Credit staff members.