OAR 340-016-0300: Clean Diesel Report and Retrofit Tax Credits: Application Procedures

(1) Any person may submit an application to the Department for a Clean Diesel Repower and Retrofit Tax Credit after completing a qualifying repower or retrofit that occurred between September 28, 2007 and January 1, 2018, and within one year following the invoice date of the qualifying repower or retrofit. The applicant: (a) Must apply for the tax credit on the Repower Tax Credit Application or Retrofit Tax Credit Application published by the Department; (b) May submit more than one application in a calendar year; and (c) May include more than one repower or retrofit on one application. (2) For Repower Tax Credit Applications, the applicant must file a complete application including: (a) Documentation that the repower meets the standards of a qualifying repower pursuant to OAR 340-016-0290; (b) An invoice for the scrapped engine that includes the name of the scrap yard, scrapping price and date, scrapped engine manufacturer and serial number, and, if available, EPA engine family number; (c) Documentation that the engine block of the engine scrapped has had a hole drilled in it, or is otherwise destroyed or rendered inoperable; and (d) The manufacturer name and serial number of the newly installed engine, electric motors, drives or fuel cells. (3) For Retrofit Tax Credit Applications, the applicant must file a complete application including: (a) Documentation that the retrofit meets the standards of a qualifying retrofit pursuant to OAR 340-016-0290; (b) Documentation that the retrofit uses the greatest degree of emissions reduction available for the particular application of the equipment retrofitted that meets the cost-effectiveness threshold specified in OAR 340-259-0025; and (c) The manufacturer name and serial number of the engine. (4) For Repower Tax Credit Applications and Retrofit Tax Credit Applications, the applicant must include: (a) The name, address and taxpayer identification number of the applicant; (b) The nonrefundable application fee of $50 plus one percent of the potential tax credit; (c) An itemized invoice for each repower or retrofit claimed on the application that includes: (A) Installation date; (B) Qualified Installer name and address; (C) Location of the sale of the repower or retrofit and contact information for the vendor; (D) The purchaser’s name (which must be identical to the applicant); (E) The vehicle identification number or serial number for each piece of equipment that is claimed as repowered or retrofitted on the application; and (F) The plate number for each licensed motor vehicle on which the repower or retrofit was installed. (d) A statement that the applicant agrees to audits of relevant records and inspection of the repower or retrofit, and will maintain the installed engine or technology in working condition to meet warranty requirements for three years; (e) A statement by the applicant that at least 50 percent of the use of the engine, as measured by miles driven or hours operated, will occur in Oregon for the three years following the repowering or retrofitting of the engine; (f) A statement of the amount and source of any existing financial incentives from public funds that directly reduce the cost of the repower or retrofit, including tax credits, grants, loans or any other public financial assistance; (g) A statement by the Qualified Installer that the repower or retrofit qualifies for the tax credit pursuant to OAR 340-016-0290; (h) A statement by the applicant that the engine on which the repower or retrofit was performed is owned by the applicant; (i) The applicant’s signature attesting that the application is true and correct; and (j) Any additional information the Department may require. (5) Upon determining that it does not require any additional information and that the application is complete, the Department will review the application pursuant to OAR 340-016-0320. (6) If the Department determines that it requires additional information or that the application is incomplete, the Department will request additional information no later than 60 days after receiving the application. (7) The applicant must submit the information requested under OAR 340-016-0300(6) within 30 days of the date of the Department’s request, or the Department may deny the application.