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Session Laws, 2000
Volume 797, Page 1741   View pdf image
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PARRIS N. GLENDENING, Governor Ch. 296
(6) AN INDIVIDUAL IS QUALIFIED TO DETERMINE COMPLIANCE FOR
PURPOSES OF THIS SUBSECTION ONLY IF THE INDIVIDUAL IS RECOGNIZED BY AN
ORGANIZATION CERTIFIED BY THE MARYLAND ENERGY ADMINISTRATION FOR SUCH
PURPOSES. (F) (1) FOR QUALIFIED ENERGY PROPERTY PLACED IN SERVICE DURING THE TAXABLE YEAR, SUBJECT TO THE LIMITATIONS UNDER PARAGRAPH (2) OF THIS
SUBSECTION, THE CREDIT ALLOWED UNDER THIS SECTION INCLUDES, FOR EACH UNIT: (I) 15% OF THE COST OF PHOTOVOLTAIC PROPERTY OR SOLAR
WATER HEATING PROPERTY; (II) 10% OF THE COST OF: 1. A FUEL CELL THAT: A. GENERATES ELECTRICITY AND HEAT USING AN
ELECTROCHEMICAL PROCESS; B. HAS AN ELECTRICITY ONLY GENERATION EFFICIENCY
GREATER THAN 35%; AND C. HAS A MINIMUM GENERATING CAPACITY OF 5 KILOWATTS; 2. A NATURAL CAS HEAT PUMP THAT HAS A COEFFICIENT OF
PERFORMANCE OF AT LEAST 1.25 FOR HEATING AND AT LEAST 0.70 FOR COOLING; 3. AN ELECTRIC HEAT PUMP HOT WATER HEATER THAT
YIELDS AN ENERGY FACTOR OF AT LEAST 1.7; 4. AN ELECTRIC HEAT PUMP THAT HAS A HEATING SYSTEM
PERFORMANCE FACTOR OF AT LEAST 9 AND A COOLING SEASONAL ENERGY
EFFICIENCY RATIO OF AT LEAST 15; 5. A CENTRAL AIR CONDITIONER THAT HAS A COOLING
SEASONAL ENERGY EFFICIENCY RATIO OF AT LEAST 15; OR 6. AN ADVANCED NATURAL GAS WATER HEATER THAT HAS
AN ENERGY FACTOR OF AT LEAST 0.80; OR (III) 5% OF THE COST OF QUALIFIED ENERGY PROPERTY THAT IS
NOT DESCRIBED UNDER ITEM (II) OF THIS PARAGRAPH AND IS: 1. AN ELECTRIC HEAT PUMP THAT HAS A HEATING SYSTEM
PERFORMANCE FACTOR OF AT LEAST 7.5 AND A COOLING SEASONAL ENERGY
EFFICIENCY RATIO OF AT LEAST 13.5; 2. A CENTRAL AIR CONDITIONER THAT HAS A COOLING
SEASONAL ENERGY EFFICIENCY RATIO OF AT LEAST 13.5; OR 3. AN ADVANCED NATURAL GAS WATER HEATER THAT HAS
AN ENERGY FACTOR OF AT LEAST 0.65.
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Session Laws, 2000
Volume 797, Page 1741   View pdf image
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