(a) A project qualifies as a solar energy project if it:
(1) is an addition, alteration, or improvement to a commercial building or industrial 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.