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    (a)    A project qualifies as a solar energy project if it:

        (1)    is an addition, alteration, or improvement to a residential building or a commercial building; and

        (2)    is designed to reduce the energy requirements of the building by using:

            (i)    wind energy;

            (ii)    energy from a wood-burning appliance; or

            (iii)    solar energy of:

                1.    the active type based on mechanically forced energy transfer;

                2.    the passive type based on convective, conductive, or radiant energy transfer; or

                3.    a combination of these types.

    (b)    A solar energy project may include:

        (1)    a solar process heat device;

        (2)    a solar electric device; and

        (3)    an earth–sheltered building in which the sheltering substantially reduces the consumption of energy by the building.

    (c)    A solar energy project may not include a fireplace, unless the fireplace is an integral part of a system designed to use passive solar energy.