(a) In AS 45.88.010 - 45.88.090,

(1) “alternative energy system”

(A) means a source of thermal, mechanical or electrical energy that is not dependent on oil or gas or a nuclear fuel for the supply of energy for space heating and cooling, refrigeration and cold storage, electrical power, mechanical power, or the heating of water;

(B) includes

(i) an alternative energy property as defined by 26 U.S.C. 48(a)(3)(A) (Sec. 301, P.L. 95-618, Internal Revenue Code);

(ii) a method of architectural design and construction that provides for the collection, storage, and use of direct radiation from the sun;

(iii) a woodstove that complies with the provisions of 40 C.F.R. 60.530;

(iv) a steam, hot water, or ducted hot air central heating system that uses wood or coal for fuel; and

(v) a high efficiency wood pellet or grain stove;

(C) does not include

(i) a stove that uses only coal or oil for fuel; or

(ii) a fireplace or fireplace insert;

(2) “commercial building”

(A) means a building that is intended to be used for commercial purposes;

(B) does not include

(i) a residential structure or mobile home that contains one to four family housing units; or

(ii) individual units of condominiums or cooperatives;

(3) “energy conservation improvement” means

(A) structural insulation;

(B) thermal windows and doors;

(C) a furnace replacement burner designed to achieve a reduction in the amount of fuel consumed as a result of increased combustion efficiency;

(D) a device for modifying flue openings designed to increase the efficiency of operation of the heating system;

(E) an electrical or mechanical furnace ignition system that replaces a gas pilot light;

(F) an automatic energy-saving setback thermostat;

(G) a meter that displays the cost of energy usage;

(H) caulking and weather-stripping of doors and windows;

(I) insulating shades and shutters;

(J) air and water recuperators.

(b) [Renumbered as AS 45.88.010(d).]