Section R362-2-8 - Investment Tax Credit, Eligible Costs for Commercial and Residential Systems, Passive Solar(1) An eligible passive solar system must be purposefully designed to use the structure of a building to collect, store, and distribute heating or cooling to a building and to do so at the appropriate season and time of day. All passive solar systems should contain the following to be eligible: (a) A means to allow the solar energy to enter the system;(b) A heat-absorbing surface;(c) A thermal storage mass located within the conditioned space;(d) A heat transferal system or mechanism; and(e) protection from summer overheating and excessive winter heat-loss.(2) A passive system must receive an average of at least four hours of sunlight per day during the winter months of December through March and shall be primarily south facing.(3) Eligible costs for a passive solar system include the costs of the following:(d) equipment or building shell components providing direct heat gain; and(e) any item that can be demonstrated to be a component of a purpose-built system to collect, store and transport heat from the sun. The cost of ventilation, fans, movable insulation, louvers, overhangs and other shading devices shall be eligible provided that they are designed to be used as an integral part of the passive solar system and not part of the conventional building design. (3) The cost of a solarium is eligible if it provides heat to the living space of the house in conjunction with a thermal storage mass and a forced or natural convection heat transportation design. Solariums must also be designed to prevent heat loss at night by means of insulation devices. They must also be designed to prevent summer heating that would increase the load on the building's cooling system.(4) The cost of windows and other glazing devices are eligible only if they are part of a passive solar system that uses thermal mass storage and a passive or active heat transportation system to provide heating throughout the building.(5) The cost of heat transportation systems shall be eligible if they are part of the passive solar design and will not be used as part of a conventional heating system.Utah Admin. Code R362-2-8
Adopted by Utah State Bulletin Number 2020-16, effective 7/29/2020